That makes you the tax payer for the property. 

The IRS is very liberal with their definition of "like-kind"Just make sure you keep an eye on the other major 1031 rules:Reinvest into a property of equal/greater value and equityKeep the same taxpayer on both ends of the 1031XIdentify within 45 days of your saleClose within 180 days of your saleUse a qualified intermediary

They effectively did allow these three (3) taxpayers to build on property they already owned. 

If for whatever reason UBIT is paid directly by the taxpayer, the amount paid is considered a contribution to the IRA.Follow up question: Is there any difference in how the UDFI will apply for these: 1) SD IRA 2) SEP-IRA 3) Solo 401K 4) SD IRA (operated as an LLC) so this one is confusing...

He can't just start and stop the process before each court date.If the tenant pays the taxes, send by certified mail an accounting showing that you applied his tax payment to the earliest missed rent

They have hearings every spring to let concerned tax payers voice their opinion.

My initial gut feeling is I am tying up capital in an asset that pays no rent each month and requires I feed it with property tax payments each year, which would make it a bad way to use capital.

The IRS says it will issue formal guidance in the near future.The postponement applies only to individual taxpayers, who can postpone their federal income tax returns and income tax payment due on April 15 until May 17, 2021. 

Unfortunately, I haven't lived there for 2 of the past 5 years so my best option is to defer tax payment via 1031 as far as I can tell (if anyone else has a different take, I'm all ears).

Even better is if there was a way they owed the govt. that money back instead of the landlord so it is not on the taxpayer.