@Mark AndersonI think you're risking to drown yourself in technical details before understanding the big picture.

So technically you can sell as yourself and buy as a disregarded LLC for purposes of federal compliance to sec 1031. 

You should also keep in the back of your mind that the license you currently have is technically only good for 90 days within the 12 month period.

@Justin Johnson While @Jeff Copeland is technically correct that commercial buildings should be valued off NOI and not comps, that isn't always the case especially at this stage of the market. 

And when you initially bought with cash, you have 100% equity, so any refi is technically an equity pullout.

It does not say anything that I am suppose to provide a form then again I don't know if Texas code picks anything up and mandates that a landlord is required to provide a form.I am making a form up now for my property the tenant is suppose to move in actually two months after commencement technically the property was considered good to go five days after the initial contract signing then there was an issue with the house regarding water coming into rooms and mold that was obvious and smelled in another portion of the house.I spoke with the tenant they are cool with me providing a form at a later date projected to be November 1st, 2018

Technically, a tenant cannot withhold rent for any reason.

Maybe over a technicality an accident , a divorce ,or you just can’t find a bank willing to work with you .

Basically I’d alert them that technically the fault lays with them.

For many technical reason, these digital sensors all work better at capturing light at daylight temperatures than at the more common warmer indoor lighting temperatures.