In Kentucky, if heirs own property together as tenants in common, the land will remain in the name of the deceased person unless the heirs change the title or deed to reflect their ownership.

What are your plans for the land?

@Kong Yong Get in your car, drive down every street in your target market, write down the address of the houses that look like they are in bad shape, get on property records and finding the mailing address of the owner, mail them....

A simple partner landing page is all it takes, not a crazy expensive website. 

All are vacant land lots. 

It is NOT in any way shape or form a responsibility of seller(s) and there representatives to ASSIST a person to facilitate there position or desires in pursuing purchase actions. 

Do I need home owners or land lord insurance?

If it was in bad shape already and her dog made it worse...I'd pay a larger percentage.Talk to a flooring company (not a big box store) and ask them what they'd recommend. 

Have you considered land as an alternative to wholesaling houses? 

Primarily this applies to when one took bonus depreciation on land improvements, or in the case of nonresidential property, qualified improvement property.The one type of depreciation recapture you can defer with an installment sale is "1250 unrecapture" - this is that typical 25% depreciation recapture rate that you think of, which is the depreciation recapture on the straight line building and/or straight line depreciation on something like the previously mentioned land improvements or qualified improvement property.Allocation of the sales price is incredibly important here.