The lease says the tenant is reponsible for paying water (though as you correctly surmise it is a lien against the property levied during summer taxes).

But what kills is that FEMA levies a $250 flat fee, on top of the insurance amount, for non-owner occupied properties and/or multi's. 

OH treats failure to register as a “deceptive business practice” and levies a fine, often of circa $10k.

Originally posted by @Levi Bennett:The best RE agent in Charlotte that I know of is Jan Teel (and I know a lot of agents, I'm in the RE business all over Charlotte)..

And if you sell you'll pay for closing, commissions, maybe excise taxes, etc. which you should have factored in your analysis of the deal before acquisition.

Unless you have a employees or have to pay other taxes as excise tax, you don’t need EIN. 

Generally as these things go, you get what you pay for.I don't know your state laws so I would talk to another accountant if you were already unhappy with that one, but that being said your accountant might be actually doing his job and referring to the South Dakota Contractor's Excise License.  

A single-member LLC that is a disregarded entity that does not have employees and does not have an excise tax liability does not need an EIN.

I'll PM you her info.I have been very pleased with Levi Franzen from US Bank, he just closed one for me that worked out really well. 

Thanks, @Levi T.