Am I correct in thinking that with the two units vacating soon, the property will be entirely vacant in 2 months if you also move out?

Forward to 2023, the tenant is unfortunately moving out.  

I keep seeing more that I need to learn before I move forward on a property. 

Change orders are going to happen, but by needing approval from you before they move forward, this allows you to control expenses better and/or make adjustments in the SOW so that you can stay on track and on budget.

My lease has a sublet fee (2 weeks is guest by lease more than 2 weeks in a year is sublet) that is costly enough ($100/night per person which is about what a cheaper hotel is here) that makes sure tenants do not have others move-in without informing us.

., the calculation of tax you'll owe is very straight forward. 

Choose the one that offers the best deal and service, and you'll be set to move forward with the process.

Or even a contractor that does large additions and then move towards ground-up stuff.

They moved in and within 24 hours sent the following letter (names have been changed): "Hi Dawn and Brian,Sindy and I are frustrated, disappointed, and really struggling with the idea of moving forward with the move into your home.We realize this is the first time you have rented a property to someone, and may not be aware of the responsibilities that landlords have, and want to inform you that there are habitability issues with the home that are quite literally against the law, pursuant to Colorado’s Warranty of Habitability Law, CRS §§ 38-12-501 et seq.

You have the means to purchase and intend to offer owner financing (you) to the buyers of your lots.That sounds pretty straight forward as long as you are able to carry the loans and deal with any defaults.I don't have a background in raw land deals, so that's all I got.Thanks for the feedback and I will keep these things in mind as I move forward.