I wonder: If it's actually a tax assessment does it transfer with a sale of the property to the new owner? I can foresee a scam of buying a property, fixing it

I wonder: If it's actually a tax assessment does it transfer with a sale of the property to the new owner? I can foresee a scam of buying a property, fixing it up with the max loan available and then flipping it to an unaware buyer who checks last year's taxes as an estimate of what to expect and then gets a nasty surprise.