You'll maintain your tax free gain if you stay under the 3yr mark. 

I would recommend 1) positioning yourself in ready to buy position 2) contacting other commercial brokers in your area to get on a buyer list (make it known that you are financially ready to purchase) 3) research MHP owners and contact them directly 4) go to local MHP association meetings to network

However I take a different position here.  

Rent appreciation will eventually make the property cash flow positive, but you must be financially prepared for negative cash flow.You can look for a property that is in need of a rehab. 

One thing that helped me maintain sanity during showings is I made an informal screening questionnaire on Google Sheets and asked everyone who showed interest to fill it  out.

Will the property be cash flow positive?

You are in the very unique position of inheriting a rental property where you are guaranteed to meet the 1% rule each and every month. 

If you could somehow locate the law firm handling the probate process maybe you could work out a deal.Since it is being auctioned at a tax auction then it probably means nobody has been maintaining the property since the owner died so it will be in bad shape.

i see very few positive comments lol  just remember, anyone steering you away from wholesaling is either not educated in the field or did not prevail in the field. listen to the ones that and critiquing and suggesting. p.s     to the guys saying marketing is super expensive lol Please and i mean Please FIND A NEW MARKETING MANAGER!. 

I currently have a high 700 credit score rating, and have worked very hard to maintain it.