a little advice would be appreciated!

[J Morales]

hello to all,
hope you all had wonderful holidays. i'll try to keep this as to the point as possible and would appreciate any comments or advice.

i found this home on a website that someone purchased on dec. 5th for $30k. he wants to sell for $65k by the 30th of dec. i saw some pics of the place and it looked in decent shape, of course i still need to look it over in person. its not in the greatest neighborhoods. i ran a few comps myself from various websites and the values ranged from $131k - $171,500. the seller thinks that the property's value is at about $132k. so from the looks of it, there's a potential of about $60k or so ROI. i dont have the capital to purchase, so i was thinking of going the hard money lender route (anyone have any tips about dealing with hard money lenders?)
secondly, having done some research online i noticed the following, but am not sure what it actually means. this is what i found:
::Real Property Assessed Value::
Fiscal Year: ------------------------2008-09 ----- 2009-10
Land: -----------------------------------35,000 ------- 10,500
Improvements: ----------------------10,541 ------- 10,790
Personal Property: ----------------------- 0 --------------- 0
Exempt: ---------------------------------------0 --------------- 0
Gross Assessed (Subtotal) --- 45,541 ------- 21,290
Taxable Land+Imp (Subtotal) -130,117 ------ 60,829
Common Element Allocation -----------0 -------------- 0
Total Assessed Value ------------ 45,541 ------ 21,290
Total Taxable Value ---------------130,117 ----- 60,829

does this mean that the property value is going to drop to $60,829 and thus if the property was purchased in 2009 it would not be able to sell for the $132k estimated current market value?

it has a clear title with no liens, etc. so i'm just asking for anyone's help in figuring out if i should go ahead and try to purchase, and if so, any tips on obtaining the funds...or if this really isn't a good deal and i should move on.

Thank you all in advance for any comments/advice you share!