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This doesn't necessarily mean there is no land tax owing. What if they had more than one property. perhaps moved in recently and it was a rental for the past 10 years with no land tax paid.

You have the opportunity to negotiate contracts before the auction.

in NSW land tax would be covered in the contract - adjustible or not. You would do a search prior to settlement and if there was land tax owing you would not settle until this is paid. In QLD things are probably totally different..