Can you provide a link to the boat you're asking about? Location?
Low hour boats always worry me as boats and other toys that sit usually have more issues than those that are used and maintained regularly (seals, fuel system, bearings, etc). 65 hour 10 year old boat, that's roughly 6.5 hours/year.
If it's a salt water boat, there's more worry of corrosion and damage from improper flushing and maintenance. Fresh water usually fairs much better.
I'd definitely check for supercharger maintenance. Older maintenance schedule is 100 hours or 2 years. Definitely should have been serviced at least once since 2008. If not serviced, I'd plan on rebuilding it to ensure things are good to go ($450). I'd factor that in to my negotiating.
For any boat, check everything. Check all electronics are working (bilge pump, nav and anchor lights, stereo, gauges, depth finder, etc).
Make sure the boat is cold when you arrive, so you can see how she'll start for you when/if she's yours. I'm always suspicious of boats that have been warmed up prior to my inspection.
Check bilge prior to putting in water to see if any water is present. Check again after test ride to see if any entered during test ride (could indicate a leak in exhaust or carbon seal). When boat is pulled from water, remove drain plug to see what comes out, if anything).
Check pump for corrosion, impeller/wear ring condition. See what kind of maintenance records owner has for bearing grease (behind nose cone) and wear rings.
Check hull for any damage. Light scratches and scrapes can usually be sanded or buffed out, but anything through the gelcoat will need to be repaired, which can be costly.
If it comes with a trailer, make sure trailer is in good shape. and all lights are working. Ask if the trailer has been serviced (bearings, brakes, etc.).
If all checks out, make an offer. Being the end of boating season you have the advantage as very few are currently looking to buy this time of year with holidays coming and water time becoming less for most. Boat is worth what you're willing to pay for it.
A quick search on Boattrader shows older (2006-2008) 180s as low as $7500 up to $14000 (for the wake edition).
Hope this helps.