Tax delinquent properties

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Good morning bp family, I have a question about properties with delinquent taxes. I have a list of about 40,000 houses on it, all delinquent tax properties and I have another list of properties about to go up for sale, my question is how do you determine what houses you want to pick from that list. Some houses on here owe 20,000 some owe more and some owe less?