Paying taxes on property does not constitute ownership. The taxes follow the property. The tax liability must be satisfied by the property owner whether the taxes were incurred prior to current ownership. Never purchase property before having a title opinion from a reputable source. I May be claimed on your principal residence, regardless of age or income.
Industrial exemptions are available.
Please check with the Revenue Commissioner for additional information. Record the deed in the Probate Office. Assess the property in the Revenue Commissioners Office. If you purchased property during the year you need to make sure that the taxes are paid. The tax bill will usually be in the previous owner's name.