USA Can payment of previous owner's property tax lien at COE be deducted as income?

[TaxCurious]

I am looking to buy an investment property with some property tax liens on it. For various reasons, I'd like to pay the liens off at Close of Escrow (rather than pay a higher price and have the current owner pay it off). I'm wondering if my payment of the previous owner's past taxes could be deducted as a business expense. Is that possible?

Thanks!