Although you can receive and file a deed to the property, if you are aware of the lien and pay funds over to the debtor, you might be sued by the creditor for the amount of the lien. Also, tax liens run with the land so that your property would be burdened with a lien which would prevent you from obtaining a mortgage (a mortgage lender wants to have first priority - a pre-existing lien would be superior to the mortgage).
I am not a NE attorney, laws vary from state to state, therefore you should always consult a local attorney.
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