@Robert BatesYou can submeter the water to allocate cost to each unit.  

You may also be hurting now because you didn't file a state tax return in those years because now you lose out on claiming the losses allocated to that state.Your accountant likely didn't want to file in MA because he would have to pay an additional cost to file there...or he was grossly negligent(or both).

Allocate a bank account from which to pay all expenses associated with the rentals.

This is better for the investor and for the country as whole as valuable resources are allocated to highly productive investments not marginal ones.

In higher or mid grade  asset classes with little to no need for legal action I would allocate mimimum 4% plus the management fee. 

I'd consider re-allocating that capital.

Then we took this bid and allocated a little extra for unforeseen expenses and overages (as we always do to be conservative) then made our offer.

Who is responsible for the “error” is irrelevant if the closing docs allocate ultimate responsibility to the party who should pay the item... which they should.This is like refusing to pay your share of a final water bill.

Knowing where to allocate your resources on a renovation is the key to being profitable.

Two of my properties have gained a lot of equity and I'm debating selling one in order to re-allocate that money into better deals.Here's my question; I refinanced one of my properties in 2017 and I'm wondering where on my spreadsheet I should allocated the money I pulled out?