Hi bam1of5,
If you're having difficulty locating owners, I am assuming that you're dealing with abandoned or boarded up homes? All you need to do is go to your county tax appraisors office (a lot are on-line nowadays) and research the address. It will tell you where the current owner is living. You can then call or mail them a letter. Yes, the tax status is important because it gives you a fairly accurate value of the home. It's usually under market value. If you use the tax appraisal,and some CMA's you should have an accurate idea of how much you could resell the home for.
If you're trying to wholesale to other investors, just go to your local RE club meetings and network. If you're trying to sell to consumers just use a realtor. Good luck and happy holidays.