You would have to invest in a new "like kind" property at least the total payment from the utility plus some proportion of gain of that property from current basis to current FMV.The "like kind" is more restrictive than for a 1031, so my guess is it would have to be another parcel of farm land.A CPA or good tax office should be able to  help with the additional gain (if any) from the utility payment.Just thinking, you can't depreciate land, so for farm land there may be no basis adjustment at all, just a proportion of what you paid originally for the vacant land.hope that helps a little.

I mean, not only are large proportions of deaths blacks and Hispanics, who are not, by and large, in the upper upper social class, but those who are that rich tend to take private planes, get excellent health care, and have better health in general. 

But she also has “recency of a balance over limit on a bank card account”, “bankcard account balances are too high in proportion to credit limits”, and “number of delinquent accounts is too high in proportion to total number of accounts”.

I'm in compact mode.

Then a commercial blanket loan would look at both properties, proportionally, because you are closing and taking title to both of them at the same time.

You should also look at google 'terrain' map or some town flood zone info and ensure that you will actually be able to re-direct the water to a lower elevation, or buildup grade around building with some compacted top soil.

Place small items in key areas of measurement so they get a sense of proportion and size (can I fit a king bed and dresser in that room?).  

Ideally all materials compacted to min. 95% max. density (Proctor), some exceptions applies. 

Of that 1/3 left that own rentals, you will eliminate a high proportion too, ones that dont like condos, ones that dont like to inherit tenants, if you arnt making much cash flow that eliminates a big percentage. 

Whatever course you decide to take in life, the result you get out of that decision will be in direct proportion to the energy and effort you put into the decision you make.I went to a 4 year public university, UCLA, that at the time I went, was a great bargain, graduating in 5 years with only $5k in student debt.One advantage to going to school is that you will be exposed to many different ideas and people and cultures from all over the world, and you'll learn from them.