Need some direction to evaluate 3 lots

[Ronnie Sparrow]

Got a lead on three lots today. These are in a residential neighborhood average year built is 1981. Average price / Sqft is $52.00. Neighborhood tax appraisal is $142,200 to $220,200. Although there are sales in this neighborhood up to $400,000 the sales prices range from $140,000 to $300,000.

1st lot is 8,600 Sqft. Tax appraisal $11,790

2nd lot is 16,550 Tax appraisal $12,901

3rd lot is 15,153 commercial Tax appraisal $15,143

How should I go about evaluating these lots and making an offer. I would like to wholesale these lots to another investor. How do i go,about my due diligence and make an offer?