Seeking advice on vacant property down the street. Deltona, Fl

[Eric R.]

So I looked up this vacant lot across the street.  I pulled the appraiser forms and it says 33,729 total just value.  There is physical depreciation of 42% listed on the document also. Does this mean that after repairs it should be worth 42% more?  Or 42% should be taken off the total just value?  I know county appraisers shouldn't be the final word in property evaluation.  But I am new, and looking at comps on various sites seem to support that range.  All listed properties are asking for more obviously.  Most "sold" data i find in the area is a few years old and everything has been appreciating quite nice the last few years.

I also looked up the county records on the address/owner and there are liens against the owner that have dollar values that go up like one dollar at a time, but all with a different address on the lien documents.  I don't really understand what I am looking at there.  In fact, every document (besides appraiser) I find has a different (singular) address in the same city.  The property was also transferred in '06 as a divorce settlement.  I even looked up the tax collector info on it and it had an icon for unpaid taxes and and a number to call for amounts.

I am waiting to see what happens with my first deal before I pull the trigger on anything, but i can't help but do a little research in my down time.  I have zero experience in wholesale/real estate in general but I imagine if there are just a few years back taxes, and no liens on this property, then it seems like they might be motivated to sell.  If they don't have too much in back taxes I imagine getting this property at less then 8k and they walk away with some pocket money, no more back taxes and vacant house, and I can market it for like 15 or 20?

It almost feels foolish to speculate with numbers because I have no experience.  Hoping to get some good advice.  Thanks in advance.