A few questions on owner financing park owned homes

[Cody Steck]

I own a very small 5 unit mobile home park where 2 of the homes are owned by the tenants, and I own the other 3. I am planning on selling two of the units on owner financing here shortly, but need to get more familiar with what to expect on a few things.

1) How does this affect income taxes? Is it any different than just collecting rent? (I've been a buyer on numerous seller finance deals but never held a note myself before)
2) If I decide to sell the underlying property, I assume that the note would be negotiable and could be included/excluded from that sale? Anything to look out for here? 

3) The value of the property would drop substantially once the homes are moved from home rent+lot rent, to just the lot rent, what do I need to look out for here? I guess my main concern is that I shoot myself in the foot long term because the NOI drops substantially and no longer justifies a high enough price to offset the amount I collected on the note.

Appreciate any advice/guidance from anybody who's done this at least 1 more time than myself.