How to structure a development deal

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I have the opportunity to purchase land for development but the seller wants in on the deal and I don't know how to structure the deal. The current owner was going to develop the land back in 2008 but, well we all know what happened. The owner had it approved for development with the county for up to 27 lots (supposedly with zero lot lines). 

He owes $5000 in back taxes and is looking for some money upfront in the amount of $5000 to $10000 with the understanding that I would pay off the taxes. He is also interested in being some sort of partner in the deal. Does anyone have any recommendations for how to structure something like this?

I would be responsible for structuring the deal and bringing in investors, which adds another set of challenges for how to structure it. What would be the best way to raise money for a deal like this? Syndication? A fund? Private Lenders? 

Any advice would be greatly appreciated.