In there will explain ownership of the land and also the common elements.

Also when evaluating old dilapidated houses they have often sat with no heat through cold seasons and these rigid metal pipes don't hold up to the forces of freezing water very well.

However, due to the leak, the water heater kept trying to heat water constantly and the electric bill doubled.

They are energy efficient and help reduce the monthly heating bills.

Upon taking over I immediately raised the rents on the MtM tenants to $800 knowing I was also planning to switch the heat to a system where the tenants would eventually be paying for their own heat.

They are energy efficient and help reduce the monthly heating bills.

I am a HVAC technician in new york, and recently came across the NYSERDA clean heat program incentivizing the installation of electric heat pumps.

I was quoted 12-14k for new central heat and air which included all the duct work.

They're an added element if you want to do a 1031.You're spot on to have your financial advisor/accountant help you figure if the gain and potential depreciation recapture make the 1031 worthwhile in your situation. 

As well as various decorative masonry elements, when the tech gets that far.