Not necessarily. A new buyer can assume these. What would be more concerning is did they get the existing lenders approval.
The tax departments I've worked with, would not require it to be brought current. It would only be required if a new loan was in play.
What is interesting to me is that you have such a large outstanding that is only going to take away from any cashflow going forward. However, if the lender wakes up and sees this large outstanding, they can call the loan in default.
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