The seller has the two lots legally separated, but due to deed restriction imposed by the subdivision development, found that building a house on the “tennis court” lot was not allowable. 

Our Florida mortgage practice was basically shut-down for 4 weeks due to Hurricanes Helene and Milton.

From what I understand HOA/POA dues don't get wiped out with foreclose sale in FL, so if you see a $150,000 condo get sold for $50,000, could you still owe $100,000 in back HOA dues and special assessments?   

Home went to tax sale county kept excess proceeds.

From internet search/Turbo Tenant:  'In certain instances, breaking a lease in California due to a medical condition might be possible.

@Anita Z.I recommend finding an accountant who specializes in real estate taxation, tax planning and financial planning.

It is tax free in the sense that you will not owe taxes today on the cash-out.

Beyond immediate safety concerns, the long-term financial implications, including taxes, are a pressing issue for those impacted by the disaster.

So even though you do your due diligence you sometimes don't get what you're looking for.

@Daniel MadhavapallilYou should hire a tax professional.