What are a renter's rights when a landlord does not pay the taxes?

Question Details:

My mother owns her own hair salon. She is a renter in her building. She recently got a letter showing the owner has not paid taxes for 2009 and 2010. He owes over $5000. It says to avoid the state taking over the building payment must be received by 03/01/11 for the back taxes for 2009. We are wondering what are my mothers rights? Does she have to continue paying rent? She is almost positive he will not pay the taxes as the owner does not have any money.

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