Buying prop. w/ deliquent taxes

[Austin Moran]

This question is about approaching property owners before the taxes have ever gone to auction.

I have been searching areas i'm interested in purchasing in for delinquent taxes totaling in the several years range. To my knowledge these properties have not been brought to a tax lien auction yet.

Have any BP members ever made an offer on a property that is seriously delinquent? If so how did you approach the owner?

UPDATE: The owner is over 65 and has deferred taxes until sale. Sales tax accumulates at 8% penalty a year and the owner owes taxes back from 1999. Perhaps there is a problem to be solved here? Just thinking out loud, advice/ideas graciously accepted.