Wholesaling Tax Lien

[Jemar Andrews]

Wonder if anybody has experience with tax delinquent properties. The owner owes 37k and wants 45k for the property. Comps for recently sold homes are 45-60k . ARV is between 80-90k possibly more, home is estimated to have a 5% raise next year. A few homes on the block has a ARV of 100-120k. Located in a Hot Area home would be great for Buy & Hold rent is estimated at 1-1200k . Home is down the street from a police station. Outside is in pretty good condition haven't seen the inside yet. My question is would this be a good deal and how would I go about handling the back taxes and contracts?