Real Estate taxes

I have a friend who is contemplating buying a condo here in Zihuatanejo.
I remember some threads about paying yearly taxes or trust fees.
Do you have to be here physically to do that?
If so, when is the time of year they are typically due?
Thanks.

Your property tax is due before Jan. 31 to receive the discount.

Your fiduciary is due for first payment on the 3rd year of ownership whenever you signed the deed. [You pay for the first two years upfront]