Hey I’m getting started with a first lien HELOC.

By paying off the land loan through the new construction, it removes that lien and allows the construction loan to move into 1st position.   

They also want a priority lien on the property.It sounds like you are looking for someone to fund your down payment, I would be looking for an equity partner over debt as nobody likes to lend money in insecure positions, especially when a borrower lacks skin in the game.How much are you planning to come in with yourself?

"I'm willing to cancel the eviction so it doesn't reflect on your record if you vacate on x day and pay x toward your outstanding balance"Most tenants are unaware of the long-term consequences when they have an eviction on their record.

It is much harder to find a 2nd lien lender on an investment property and, even if you do, they are going to have maximums on the collective loan to value between both liens.

Explain your situation and see if there are payment plans or hardship programs available.The BiggerPockets forums have threads on tax liens and foreclosure prevention: https://www.biggerpockets.com/forums/41/topics/766025-surplus-funds-unpaid-taxes-in-foreclosure-saleAn experienced real estate attorney can advise you on your legal rights and explore potential solutions.Have you spoken with your local tax authority yet?

If you plan to resell, I think it's wise to discuss with seller in advance and that way the lien on the property can be transferred to second buyer, but you can continue to make payments at the former schedule etc.

Unlike a foreclosure, a deed in lieu of foreclosure does not extinguish any of the liens and encumbrances affecting the property.Most courts recognize the execution of a deed in lieu of foreclosure in a transaction subsequent to the original mortgage transaction as a legitimate alternative to foreclosure proceedings.

I purchased a FIRST LIEN Purchase Money Mortgage that foreclosed, originally from 2006.

Keeping a 2.99% rate sounds great, but it may be costing you thousands of dollars if you are in the double digits with your other outstanding debts.