Buyer is responsible for any and all Property Taxes as well as any and all Water Bills that may be existing. The property taxes for this property must be paid by January 14, 2015 in order to avoid possible tax foreclosure.
Do your "due diligence" and check with both the City/Town and/or the County for any outstanding charges that may apply.
Buyer should understand they are buying the property in "as is/where is" condition.