TdH is payable by whoever ocupioes the property on Jan 1 of any year.
The owner of the property on Jan 1 is liable for TF, but this is customarily shared, in some areas, pro-rata, between seller and buyer, usually on the basis of the previous year's figure.
Any sharing agreement must be recorded in the final Acte.
Further reliable advice on buying property can also be found on this site, links are on the LHS of the page I linked to above.
On some great and glorious day the plain folks of the land will reach their heart's desire at last, and the White House will be adorned by a downright moron.
H. L. Mencken 1880 - 1956
Some may not like his views, but what a prediction!