Seller not budging on price

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Hey BP ,i know it's been a while since I was last on here, I been trying to get myself together. Well I just took my first step in wholesaling by sending out direct mail pieces and I received a call about 2-3 days after the letters went out so I thought I had a motivated seller on my hands. The property been abandoned for as long as I can remember so I was sure the owner would want to get rid of it. The first phone call was basically the owner throwing out her set price which was $75k. Later in the conversation she said it need a full remodel which she priced at $90k. From just looking from the outside you can see it needs a lot of work so I asked her what she think the house is worth in it's current condition and she said $75k. I found out the house is only assessed at $30k and that the taxes haven't been paid in years. So the second phone call I shared the info I found about the property far as the current value of the house which is $30k. She basically said she had the assessment lowered but really wasn't saying why. She is firm about her $75k. I would like some advice on how to get her on board about coming down on her price?