Philadelphia: Empty Lot - Tax Liens Negotiate with owner or City?

[Michael Garson]

I'm trying to help a friend buy the empty lot behind his house. I'm taking it as good practice for other deals in the future. Anyway here are the details....

Lot purchased in 1974. It is basically the middle of a city block with driveway access, no real reason to build on it (no one is building in that area). Owner never paid taxes, currently owes about 8K. I managed to locate him, he's in his 80's, living across the river in NJ. Trying to figure out the best next step. I haven't dealt with the city before about taxes, but they are dying for revenue.

Should I:

A. Get him to transfer deed for agreement to pay back taxes? Then negotiate with the city on tax bill (maybe offer to pay principal?) Am I (or my friend) liable for all taxes after deed is transferred?

B. Get owner to negotiate with city first, or represent him, and I pay the taxes through him, then we transfer the deed.

C. Push it to Sherriff sale, it seems like they start the bidding at $1K but then I am competing with others for it. A slight risk there.

Or

D. Or something I hadn't thought of yet?

Thanks for all advice!