Can they go after surplus? 

For now we are focused on smaller financial payoffs that add to our monthly surplus.

Because, if you are overbuilt for the neighborhood, then the surplus gla will have less value/sf than the typical gla.

They have large corporations there (United Health, Travelers, 3M,  Xcel Energy, Target, Best Buy, Polaris, etc) and they actually had a balanced budget/surplus before COVID.

I want to use this surplus depreciation to offset other passive and w2 income. 

If your rent was more than the rest of you expenses, now the depreciation deduction means you don't pay taxes on that "surplus" rent...Yes, when you sell you pay 25% on the total depreciated amount and whatever capital gains tax is due on any appreciation. 

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You won't have a massive surplus of cashflow but if you have reserves for capex, and can have other tenants paying 2/3 or more of your mortgage, its a great way to learn the ropes, build equity, get appreciation, and beats paying rent to someone else.

I pull out most of the surplus cash from the operating account and put it in an account owned by the same company but in Bank Y. https://www.bankoftexas.com/Personal/Products-and-Services/Loans-and-Lines-of-Credit/Home-Loans/Home-Equity-Lines-of-CreditTEXAS https://www.cutx.org/home-equity-loans/helocs

My advice was to wait the three years until the property escheated to the county then contact the Board of County Commissioners to locate the division which handles surplus county owned property.