Arnied, the steel 72 is a nice, light, all around tank for rec dives. It actually holds about 66 cu ft unless you fill it to 2475 psi where it's capacity is 71.2 cf. This is about 6 cf less than the bulkier aluminum "80". On average, I'd expect about 45 minutes at 60 feet, that is if you are doing any swimming.
Whenever buying a tank you have to figure shipping costs which run to $25. Therefore, if shipping is not necessary it should be factored as a plus.
A price of $90 is probably justified if no shipping is required, if the tank has a 3/4" neck, has recent test date, inspection, and is galvanized. Stay away from any steel tank which is painted on the outside or coated on the inside with epoxy. These may corrode and condemn the tank. One exception, paint over galvo is probably OK. Pull the boot off to check for corrosion. A little white powder is OK but NO rust.
A new valve can cost 45 bucks. A dive shop may charge you $30 to disassemble and replace an O ring, washer or blow plug. Valves need this done every 5 years. The best type of valve is a K valve without a reserve lever. The reserves are a possible leak point and serve no function in today's scheme of things.