Owner hasn't paid taxes for 2014 but live in another city

[Floyd H.]

Hey guys my name is Floyd. I'm new to bigger pockets. I have a question about a potential investment property. The property in question is currently vacant. The owners live in another city about 2 hours away. The taxes haven't been paid for 2014 and is currently incurring penalties. The tax collectors office says that the owners have been having trouble paying since 2012. After talking to the neighbors it appears no one has lived there for at least a year and a half. I was able to find the last known number for the owners. 

My question is should I contact them directly before it goes to Auction? If so what should it be to purchase the property as much below market value as possible or should I just offer to Pay the taxes and draw up a contract with them? Or just wait for it to go to Auction

It was up for tax auction last year but the owners were able to repay before the redemption period ran out.