Dog and cat urine which permeated the sub-floor and required a complete rip out.

Make sure to wipe down the walls, trim and doors before you repaint so that you remove the layers of nicotine, otherwise your paint likely won't stick.

Nicotine on the walls can't be painted over. 

I have bought courthouse step homes from life long smokers and the walls are all yellow and dripping with nicotine . 

I have had to actually rebuild from the inside out on deals like this the smell permeated the 2/4s so we had to basically reframe the whole house one two x four at a time.

You bought the building with the condition of the unit as it was in then, the damages in the unit since then are yours to charge for regarding repairs, so if you didn't do a conditions sheet check with her after your possession your going to be hard pressed to figure out the before and after.Usually I charge for nicotine stained walls, in your case doubtful. 

I helped reno some hotel rooms a few years ago, and it was a hotel that'd been around since the 50s, so in like half the rooms the nicotine and tar were almost literally baked in; it was nauseating.

What I don't want is marketing, extra foot traffic, etc.The real damage from cigarettes is the nicotine on everything.

Through away all floor coverings and the cat smell still permeated the house!   

You could end up with paint splatters all over your flooring, trim, cabinets, and fixtures, a mess for edging around the ceilings and trim, peeling paint where the trim wasn't adequately sanded or deglossed, poor uneven wall texture if repairs are not made and sanded, and/or nicotine bleeding through the new paint, etc..