Would the Harris County Tax Assessor website show those tax payments in the history or no?

This is a very common strategy to get the tax deferral from the 1031 but after the fact get access to the equity so you can use it - but tax free.The tax payer for the old property has to be the same as the tax . payer for the new property. 

Taxpayer: Are you kidding?

See below Estimated Tax Payments: Lesser of 100% of the tax shown on the taxpayer's return for the preceding year or 90% of his tax for the current year.

Exemptions: CA residentCorporations, LLP, LLC doing business in CA or if you have a permanent place of business in CAEstate where the deceased was a CA resident at the time of deathTax-exempt organizationsInsurance Companies, IRA’s, Qualified Pension and Profit Sharing PlansCA non-grantor trustsYou can get a waiver or reduced withholding if:You filed CA tax returns for the past 2 years and you are current on taxesYou have not filed taxes in the past two years, but are making estimated tax payments for the current year and do not owe past years taxes.

I am doing research on a building owner and he is listed as the owner of the property but the small businesses renting each unit are listed as the taxpayer and their small business is listed on city website as taxpayer.And then it shows no number or amount for taxes paid.Can a landlord/owner put a small business as the tax payer?

I don't want to keep boring you but also check out the tax sale Charleston county makes millions a year selling properties from delinquent tax payers.

At a 17% tax rate, my cost for the $482k withdrawal (includes tax payment) comes to $82k in taxes.  

@Don SpaffordThis IRS link should answer your estate tax return question:https://www.irs.gov/businesses/small-businesses-self-employed/deceased-taxpayers-filing-the-estate-income-tax-return-form-1041As to the step-up basis, it happens at the moment of inheritance, regardless of what happens later.

What strategies are available when a taxpayer won't respond to a letter indicating an investor has a tax deed?