Owners of property I want are possibly dead..

[Rambob Ramos]

I’ve had my eye on a piece of land that used to have a house(when I first saw it). I decided to look up the tax assessments and found that taxes are owed on it along with the 2 other properties of the same owner. I was suggested to write a letter to the other homes and see if anyone responds. What would your approach be and could anyone help with the context of the letter i would mail?