You'll want to double check with an attorney or HUD in your area but the only thing a renter is responsible for when renting a place is the rent. The landlord is responsible for paying any taxes and fees on their property, not the renter. If you are the landlord then you'll have to pay up. If you are the tenant, you'll need to give the paper to the landlord to pay it because it isn't your responsibility.
At least that's how it is in Indiana. Since I'm not an attorney or HUD rep, I'd contact one or both to confirm it.