Before the LPA can close the sale of a property, it must provide clear title, title insurance and resolve outstanding property tax liabilities. For more information on clouds on title and title insurance, see the

ROW Acquisition Manual

, .

For past-due taxes, the means of resolving tax liability will depend on if the property is a whole taking or a partial taking. Condemnation may be necessary. For current taxes on whole takings, the LPA must cooperate with taxing agencies for payment of taxes on a prorated basis. If the property owner and the taxing agencies cannot agree on a method for payment, the LPA should pay the property owner without regard to taxes. See the

ROW Acquisition Manual

, .