Do we have to pay for back taxes on a vacant lot purchased 2 years ago

Sometimes people buy property in a planned community without reading the community bylaws. What does the bylaws or home owners association (HOA) agreement or whatever the governing document is called say on the subject? Look to that first.

Also look to the rules for how debts attach to property. What happens if an owner doesn't pay? What steps does the HOA need to follow to record a debt? If it did not follow those steps then you might be able to get away with not paying. Often HOA dues do not become a judgment against the property but there are also often limits on the length of time or dollar amount that HOA fees can accrue against a new owner without some kind of judgment becoming part of the proceedings.