Am I liable for the previous owner's unpaid property tax or waste fees?

Before completion the seller must show that no local taxes or fees are outstanding on the property. The basis is the tax valuation (danachna otsenka), issued by the municipality for the notary appointment under Art. 264 of the Tax and Social-Insurance Procedure Code (DOPK); in addition, a certificate of outstanding or cleared liabilities can be obtained under Art. 87(6) DOPK. Any unpaid property tax and waste fee must be settled before the transfer of ownership — otherwise the notary will not complete. That is why obtaining these certificates belongs in the due-diligence stage. Svetlana has the lawyer pull both certificates before the appointment.