In Colorado, the seller usually would credit the previously taxes for the buyer at closing, so the buyer can pay in full the next tax time, since HUD is the seller, I believe that your agent shall get the HUD paid for the taxes for you! you can check with the HUD website and see who is suppose paid for the property taxes for the closing.
Rebekah
http:// rebekahblevins.remax.com

Greetings Lisa:

The Closer will pro-rate the taxes at Closing. The Seller would be responsible for 2008 taxes. Your Realtor or Closer can go over the figures with you prior to Closing.

All the best, Kathryn

In Colorado, the seller is responsible for paying property taxes due up until, but not including, the day of closing. Technically, real property taxes become due on January 1st following the year for which they are assessed. The 2008 taxes are charged the seller and adjusted on the closing statement. The seller is also liable for the #of days of real property tax that they held the property in 2009. The 2009 taxes are prorated between the seller and the buyer on a 365 day basis. The seller will essentially pay the buyer for the # of days they own the property not including the settlement date...later when 2009 taxes are due the buyer will pay the full amount...Double check the HUD 1 to make sure this is correct.

Like Bob said it Should be paid by the Seller unless the contract states different with a prorated amount for January up until the day of Closing http://www.denverrealestatesoup.com

2008 Taxes will be paid in full at closing by the Seller. They will also give you a credit for the pro-rated share of 2009 taxes, due in 2010.