Oh yes I forgot to mention I do have all the receipts and all the names and company names that we used to buy lumber, roof tile kitchen cabinets and all that stuff so I guess I did kind off document all material and labor ") 

My partner is a timber framer (specialty builder who uses oversized pieces of lumber to build houses, barns, etc. - think old world castle builder) so he cut some 9" x 9" posts and a beam out of Douglas Fir to replace the load bearing wall. 

I admit, this was cheapo stuff from Lumber Liquidators.

It seems that municipal garbage services would be intrusive big government at its worst; the thin end of a socialist wedge that would deprive the citizens of their right to choose which noisy truck lumbered up to their house on a weekly basis ;)

It was an out of state duplex, in a not so nice section of Rochester NY.At the time, the rental was 1 of 4 properties another out of state investor owned and was looking to unload them all.  

Even wholesalers are finding it harder to unload properties.

I plan on putting each unit on its own water, and having the tenants pay that to unload some of the burden.

You could add LED lighting installed hidden away under the cabinets, this provides a great look, extra light for working in the kitchen and adds value at a low cost.If you're looking for new flooring, possibly look into buying bamboo floors as they're popular currently and thus are often over stocked and can be bought from a company like lumber liquidator for around 1/ per sqft.This sink fixture is often the only thing needed for the sink to look new, getting one with a hands free feature would be an added cost item.Another low cost-high reward option would be replacing the counter top and repaint the counters and cabinets. 

There's no reason to keep it unless you can't cover the debt with the proceeds, but you are only going to get 75% of the ARV on a refi, so if it's worth $140k (and @George P. is correct on the value), you will only get $105k on the Refie (minus fees/costs), so you wouldn't have enough to pay off the debt to begin with.It's always better to unload a losing deal before the additional future losses do too much damage.  

For example: I had a property valued at $250k but selling for $210k because it was bank owned and they just wanted to unload it.