Charles, the answer to your question depends on the value of these lots. If these are individual lots at a value of $12K or less for each, your mother can gift these to you every year, free of gift taxes for the next 10 years. If on the other hand, the value of the entire 10 lots is $50K, then some parts may be gifted and the others would be treated as income to you. Once the property is in your name, you can acquire funding for a loan to build. Hope this helps.