I have been analyzing several deals lately, speaking with local zoning and planning department and I need advice on this deal:

Lot size:   2.7 acres

Land type:  Residential (R3)

Lot is Buildable for only 1 home (because of its size) which is what I was told by zoning

Behind in taxes:  $800

years behind:  3.5

Title:  no other liens on title with the exception of back taxes

Owner Motivation.   Will quick claim me the property for $100

Property value:   Property is in a residential area.  Average lot size is with houses on it is  .30 acres.   Average home size is 1800sqft.   Selling price of homes.   140k

Lots in the area look to go for about 20k to 30k for .30size lots

My question is with a quick claim deed would I get the property and wholesale it or do seller financing?   

It'll be tough to wholesale with the liens still attached.  A Quit-claim deed only transfers "whatever interest" the seller may have in the property; I could, technically, quit-claim the Fulton County Court house to you because the quit-claim deed does not imply that I have title, only that any interest I have or don't have, I'm transferring to you.  You (or someone who you are miraculously able to wholesale this to) would be responsible for cleaning up the title.  Beware the $100 quit-claim offers.  There is a lot of room for scamming.  At least make sure that the current owner/tax debtor matches the person you're talking to. 

With regard to seller financing, are you talking about financing the $100?

seller financing the purchase price to the end buyer.     

Let's say I sell it for 20k for example.

500 down.    325mo.    

why sure take the paper make interest on the note, I used to get 9% years ago haven't done one in a while.