What to say when contacting absentee landlord?

[Page Huyette]

I've had an eye on a nearby property for awhile, and recently checked the tax records. The owner lives on the other side of the country and the taxes are delinquent on this property as well as another in town. He appears to own about 6 or 7 properties in the area, two of which have a PM listed as a contact address, with the others showing his mailing address.

I'd like to send a letter to the owner with the intention of finding out if there's an opportunity to purchase now or in the future.

Does anyone have a script or advice on what to say in this letter so I don't offend or turn him off?