Please double check my strategy

[Glen Lange]

200 vacation lake side lots for camping. The business currently operates as an S-Corp, with seasonal occupancy. Would like to consolidate all lots and sell as a shares. Is this possible?

I have buyers lined up although I do not have a definitive way forward to sell. I only want to sell 98 lots at this point to ultimately retain control over the s-corp, or land, and continue to lease the other 102 lots.

My thought process is to survey each lot in order to quantify the value, and property lines. Establish board of directors, guidelines and assumptions similar to and HOA, sell 98 lots via (seller finance, lump sum payment).

Can a lot, or property be classified as a share?