My parents have 4 empty lots in Golden Shores Arizona that: A: are unsellable (there’s 100+ identical lots in the area on the market for over 5 years) B: won’t pass a perc test (or at leas 2 won’t) because they’re in a flood zone which semi-regularly floods C: They have been paying $400 in property taxes on for upwards of 20 years with nothing built on them. We want to get rid of the so we don’t have to pay property taxes on them anymore but I’m not sure how to go about doing this. Thoughts on what I can or should do with them? I’ve considered donating them back to the state, but not sure if that’s a thing. Can anyone point me in a vague general direction on what I should/could do here?
Edit: added that they’re in a flood zone that semi-regularly floods