The person handling the closing should be the one to make sure the proper taxes are paid, and title recorded. If you record title, you will have to pay taxes. If you don't pay them, then the title will not be recorded. If you have lawyer or realtor it is their responsibility.. Usually the closing agent or bank at time of mortgage recording.
Should the title not be recorded, then the old owner could sell it a second time, and first one to record is the new owner.. Have seen it happen when a person signed over some property before they died, and did not get recorded. After death, the title was recorded in will transfer, and the previous person had to sue to get their property... really sticky mess.
