Based on the limited information provided, and understanding the common usage of the terms the OP used, I question whether the tax pro used by the OP is correct in their position.

Make sure they meter is spinning now with no water usage.

However, lately, the pics are showing a strange file ext ( .HEIC) that is making usage and sharing difficult once downloaded.I'd love your suggestions on hacks with pics and best practice/internal systems your team is using related to photo sharing!

Powertochoose, estimate your kWh usage then pick based on your usage, otherwise the advertised price usually has minimum charges which will end up being much more expensive.2.

There has to be a water meter, even if it is one master meter for the entire property.I would check that meter against what the utility company claimed was the last reading and pro rate the usage.

ORMortgagenephew’s singlewide and land, ANDConstructionto Perm loan on my land, ANDMaintain twomortgages and separate parcels, ANDRent fulltime the singlewide under my LLC and allow usage of part of mylarger parcel?

Local usage may vary, but that's what it is around here.

I do not intend to drag you through the dirt but inappropriate behavior in a learning environment needs to be called out.

In my opinion, this latter usage gets old, tired, and dated after a time.Why are would floors generally laid out parallel to the longest dimension on floor surfaces?  

@Steve Babiak In a sfr it is legal to essentially overload the system, with assumptions about usage allowing it.