I’ve been looking into vacant land properties that owe a few years of back taxes that have not been foreclosed on or put to auction yet. I’m able to pull info from the county and tax records. I was planning in writing letters pen to paper, but I don’t know the best way to approach this. I don’t want to be crass about them owing to the county (rural area so the tax amount really isn’t much). But I’m hoping someone may want to offload property if they haven’t paid. I plan on explaining how my family loves the area, etc, with my personal interest, but how do I address the back taxes without sounding like an ass?