I recently took over my elderly parents finances - they were behind on everything. It happens all the time.
Yes, it does. Most who have elderly parents face this. I have faced this burden. It is part of life.
What is legal is often unjust and cruel.
In a just society the circumstances of her situation would be reviewed and if she was unaware and having difficulty mentally and/or physically then she would have her property returned and appropriate taxes paid.
The true evil vulture is the slime that most likely knowingly preys on such people.
What you say is true, but I would also add that property taxes that fund schools and roads the elderly no longer use are confiscatory and, legal or not, using them as a justification to take a retired senior’s property is immoral.