Is it worth it? Buying a rental property over market value?

[Jennifer Presley-Sanders]

Hello Everyone! Need some advice. Looking to purchase my first duplex and came across one in a lower income area. Did some research and owner is asking $127K however based on tax assessment property is worth $80K. Home has been on the market for 156 days. Ran the numbers with a purchase price at $80K up to the $127K and rental income would be a home run at either purchase price. Does its make sense to purchase above the market value due to the rental income levels being so high?  Thanks!