US Bank Delinquent HOA Dues

I'm a buyer on a US Bank short sale property.  First offer was rejected, getting prepared to make another one.  The seller is $40,000 delinquent to the HOA.  As part of the bargaining process, do banks generally prefer the buyer to assume the liability for the HOA.  For example, given two offers of the same amount, 1 lower sale price but buyer assuming the HOA portion vs. higher sale price with seller assuming.  Thanks!

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