Pennsylvania Depart of Revenue Lien

[Jason Krick]

I am in discussions with a potential seller. Currently, he has a mortgage balance of $55,000, and is behind on property taxes in the amount of $16,000. ARV of the property is about $200,000. My question is in regards to a lien attached from the PA Dept of Revenue for $70,000. It is from a previous business that he owned, which went under. Am I required to pay $141,000 to cover those liens, in order to get clean title? If he agrees to sell it to me for $90,000, in what order are the liens satisfied? Would the Dept of Revenue lien follow him, or stay with the property? I know municipal liens can often stay with the property, but this lien was placed as a result of his business. I'd appreciate any help.