In other words, what @Mayer M. is saying is that an individual meter should have been installed on each unit that was branched from the main gas line, that way the gas company could remotely read the usage based on the appropriate meter assigned to that unit.

You need to have a written agreement on how to split costs and profits based on you and your partners usage.

Are street signs posted in appropriate areas and in good condition?

Garbage and/or appliances must be stored in appropriate containers.

It has been construed on multiple occasions that this is a circumvention to inappropriately access gain and exchanges have been denied.I would always counsel that in general (there's always exceptional circumstances that can come into play) you not refi within a year of selling.  

For example, we have reviewed restoration bids where they tried to charge more for usage of equipment such as air scrubbers or dehumidifiers than those units cost new. 

It really takes a lot of water usage to go over the minimum.

Now I don't know the specifics, but you should find out your local rules for things like blind ads, website usage, etc.

It is not illegal to deny someone because you think they're a liar; because they have inappropriate tattoes; because they dress like a gang-banger, etc.

Your capital gains taxes would be deferred, and you would need to buy the new property at the price of the sale or higher to get the full usage of the 1031 exchange.