So to get your property in front of buyers, create an audience based on the zip codes most likely to be interested in your property or an area radius if that makes more sense and then add interest based targeting such as Zillow, Realtor.com, Trulia, etc.

You need to tell your audience more of what is in for them.

@Justin Johnson most investors start by defining a property type/neighborhood/price - with that the target audience becomes a default to the choice of property as the property will choose it's tenants.

I didn't make her a cash offer because my valuation was in the low $300s and didn't think she would go that low yet.Many times we try to use too much logic and reason to get the deal as you spelled out in your email.

I am a beginner and to me this seems logical, but may not be feasible as I have not seen it discussed much here.

I know that, logically, wholesaling this $4000 property is probably my wisest choice. 

Yelp advertising would most likely be a waste of time.Your biggest channels would likely be Facebook and direct advertising/sponsorship of REI websites, podcasts, etc - gets you directly in front of your target audience. :-)

I will know more on the condition of the units and the building next week, but on the surface this seems like a logical deal.

You have to remember that this class of customer is going to be under educated and have limited earnings...I guarantee that they are not using a CPA...they are filing on Turbo Tax or similar...Any thoughts on how to present the concept to this audience?

Logically it makes sense that this list exists as the final tax delinquent list doesn't just appear right before an auction.