Local government is landlord friendly and taxes and cost of living are lower.

That service not only told me that their department doesn't do environmental studies, but that no department in the county government does.

But if you think appreciation has stalled or capital expense might be lurking then a 1031 is better than just a sale because you get the compounding effect of the deferred tax working for you not the government.

One cannot control the outside forces (government/economy/career/medical/etc.). 

Your federal income tax rate is 35%.

Look up the rules for Georgia (google it and look at the government website). 

Alternatively, the taxpayer may change from the impermissible method of determining depreciation to the permissible method of determining depreciation for a 1-year depreciable property by filing an amended federal income tax return, or an administrative adjustment request under § 6227 (AAR), as applicable, for the property’s placed-in-service year prior to the date the taxpayer files its federal income tax return for the taxable year succeeding the placed-in-service year.

Not sure if this is depending on each lender since it is related to Federal.

Had I done so I would have save a great deal of anxiety, money, and time because I would have known that he had several federal tax liens and was sued by creditors for skipping out on bills, hires undocumented workers, and sexually harasses female tenants. 

They are application fees, plan review fees, maybe/maybe not impact fees (tens of thousands of dollars paid to the local government so you can develop a raw land), permitting fees, rezoning fees if rezoning is required. 3.)