Owner wants to sell me house that has tax liens on it.

[David Bokman]

Curious on everyone's thoughts on this and if there are any options or is this is clear signal to RUN AWAY!!!!

I have a home owner that HAS to sell his house. Owner owes roughly $31k in liens and recent comps of houses on his block are $30-32K. Owner wants to sell me the house for $100....I actually only wanted to offer $1 but with all these liens and code violations and current comps is this simply a house to stay away from? Or are there any options? What would you do? 

Thank you for your feedback.