Property Taxes & wholesaling

Hi BP community,

I recently started running for dollars (using my morning jog to check out properties of my liking). It feels great knowing I'm working towards my financial goals and health goal. 

I want to wholesale distressed properties, and I have a few leads, but previous owners have allowed the taxes to accumulate . One example is a property with an ARV of 120k with a full renovation cost of 30k, but there is over 11k in taxes.

What would the purchase price be. How would you go about it?

Thanks,