However, HUD came out with a memo in the 90's that stated that a living room could be used as sleeping quarters, therefore that would be 2 per bedroom plus one. 

Marcus and Millichap puts out excellent quarterly reports for multifamily (as well as other asset classes) in many of the big Metro areas, you have to register and provide an email:http://www.marcusmillichap.com/researchTheir reports are really excellent because they break it down by sub market.

You can also gain this experience by investing with an experienced syndicate manager in larger projects (100+ units) and closely studying their monthly/quarterly reports.

I looked at the tenant's bill for the same quarter the previous year as a benchmark and immediately and voluntarily paid half the big water bill, and again paid about a third of the bill for the quarter during which the repair was made.

Popular, increasingly trendy area.  1-4 miles from the French Quarter/Downtown areas. 

Ideally I would like to have living quarters possibly as part of an investment in the Fort Mill/Charlotte area, but open to whatever is the best use of the money I have.

In the first quarter alone their were 140 multifamily transactions in Miami-Dade county and Fort Lauderdale.

If your husband did not send quarterly estimated tax payments, then there will also be interest and penalties involved.  

@John Underwood your post is spot on.I have checkbook IRAs for my wife and I and they only cost $20/quarter by the custodian. 

@Larry Moore Jan and Larry Jordan run a meetup group in Blue Springs - they have a meeting Thursday Night - I think that is covering tax sales in Jackson County - their last email to me said that the list will be available Friday and you have to get it from a legal publication like the Daily Record or the Pulse Legal - these can get you probably the lists in Jackson, Clay, Platte and Cass - and maybe St Louis - just note that St Louis County and Jackson County do not sell tax liens, but sell properties after 4 years of non-payment so their sales differ.Look for the Blue Springs Real Estate Investment Group on Meetup to get more info about this event to learn how Jackson County tax sales work.