If you did not collect the Security Deposit, you should not be so quick to return any monies at this point.No refunds should be made by you to the tenant until the tenant has moved all their belongings out and returned the keys to you. 

Or does it now belong to the county?

The life span of Tankless heaters are supposed to be longer than Tanks and give you an endless supply of hot water.

The one and only downside, in my opinion is the time consuming study work but even that isn't as hard or time consuming as people set it out to be. Long

Also they were the only ones to have moved out at that time so it would make more sense it belonged to them.You could also appeal the citation by stating it was tenants who left trash out in violation of the lease terms.  

Luckily, there are several options you have, depending if the house is privately owned or belongs to a Bank or the Government. 

I spent hours removing junk, full fridge and freezer, trash, storing some belongings.

I'm also reading/listening to books suggested by the guests (rich dad poor dad, abc's of real estate investing. etc.)I know this was a long post but I'm a blogger also and tend to be long winded!

You will then report the information from the K-1 on your individual tax return.When you dispose of the partnership investment-the gain will be long-term if held for more than 1 year.If you have a loan agreement - you are lending money in exchange for interest.

@Jeff Oberts deposits belong to the tenant anf should be transferred to the new owner. that being said, if it is not in your purchase contract there is likely no recourse. in the future this should be apart of any future written offers, along with prorated rent payments, which i am guessing you did not ask for as well. check your contract. but if its not in the contract, you still have to reimburse tenant when they leave