Wholesaling Land

I have been spreading the word like mad-fire about myself investing in real estate.

Now I'm trying to work my first deal for my aunt. She owns a Mobile home on a lot in a small town. She wants to move her current trailer to a new lot that they'll be purchasing.
And sell their existing lot in town.

I have a good understanding of the process of locking up a home with the option to transfer the property to another party.

Can I do this with Land alone?
If there is a small amount of tax liens on the property that will be paid in the next month, is that still a problem? where can I get more information on this type of situation?
Any help is appreciated!