I can't really think of any off the top of my head besides utilities, but if you have specific examples I can try and comment more on it. 

But the 199A is scheduled to sunset in 2025 under the TCJA unless made permanent.It wouldn't be uncommon for some investors to only realize taxable income on 40-50% of their dividend distributions in today's current environment (I have seen this personally).You asked about fees, so one quick comment.

One reason could be that not all appraisers consider basement space to be "general living area" (GLA), regardless of the building codes.To overcome this barrier, you can:Provide Documentation: Present the city’s approval for the egress window and any other relevant permits or certificates that show the space was done according to code.

Yes to everything @Nicholas L. said and also know your financial situation and have your finances in order to present to a lender.

Then, if you believe he made a mistake, come back here for a second opinion.Just one comment: you cannot carry anything back.

I want to approach the seller on a seller financing opportunity but don’t know much about it, and don’t know how to present to seller.

Quote from @Clayton Plummer: @Rob JoonIn your previous comment you said that Saugatuck city has a STR cap, but it was in its infancy.The township does not have a cap though? 

Then if it grows and an opportunity presents itself in real estate then I may consider pulling the trigger on a new deal.

And, comment to all, is there any ability to track these assets and see who owns the notes right now?

You could also present the deal to other local investors or private lenders who might jump at the opportunity, given the attractive terms.