unless you have the capital to bring in new homes, and the metro market is over 500k in people, there is a reason it is vacant. This is a huge turnaround project and could be substantial upside if you got it for like a dollar. Your going to have to spend a large amount of capital, even used homes at 10k is 10,000*22=220000.
at full occupancy 2421012*.6/.1=$362,880 price for the sale. Your going to roughly make 142k in a sale if and only if you buy used homes under 10k in price to fill all 22 vacant spaces.
It could be worth it, but you need to figure out what the root cause of the vacancy was and if this meets your investment criteria/returns. Also, what is your time worth, because you could the cash your going to use to buy homes and bring them in and buy a park that is maybe 50-70% occupied and Cash flows 40-60k after debt service. And your going be getting lot more value for your time and capital.