What gets added to the cost basis?

I am determining the cost basis of a rental property that was purchased at an auction.

 

Do fees such as outstanding association dues/liens from the previous owner get added as an expense or added to the cost basis?

 

It doesn't seem like it from this site - https://www.realized1031.com/blog/what-types-of-costs-can-be-included-in-the-initial-cost-basis.