Will the town agree to a short sale?

Hi. I have come across a property I want to buy where fair market value is only 50k. Due to the fact the owner has not paid taxes on the property in over 20 years I suspect the tax lien value is much greater than 50k. Would a town ever agree to take less than what is owed to them in the sale of property? Are towns legally able to do that? 

Thank you