Help with abandoned property

[Theltus Cobbins]

I'm just starting out trying to get in the real estate busibess, I see this property been abandoned for year 6,300 sf went check it out on the assessor's website it says the building value is 230,00 and the land value is 30,000 plus it has liens on it hasn't been paid since the new owner brought it in 12' I really would like to acquire that house and make it to a 2 floor Building 8-10  apartment's on the second floors  and rent the 1at out to businesses, it's currently off the market so I don't kno the real price that the owner want but on one website it's say 350,000 now I definitely don't think that's the right offer for that and the tax people are going to take it next April should I wait for them to take it then approach or try to get it before them help me out.