County — a number that will grow 1.3% in 15 years and 2.6% in 30 years, as global warming causes weather patterns to change and bring stronger storms.

Hopefully someone is starting to understand the pattern here...and makes more subtle changes than they have been making recently. 

An LLC doesn't change what is costs are deductions and which are not.This is a fact pattern specific question and there's not enough information here to begin to answer. 

This fact pattern is just providing a clear (extreme) example of the QOF satisfying the original use test.

I am definitely the product of a broken thought pattern. 

Do you have a pattern of repairs being done.

If you kept 10 properties as rentals and sold another 5 on terms - then "this is not a dealer pattern" argument is likely to hold water.

It may be best to wait as long as possible and try to get some facts rather than saying the wrong thing.At the same time, I would try to find data showing the neighborhood is safe and that this was a one-time situation, not a recurring pattern of behavior.

I agree forced savings from not going out and FOMO accelerated buying patterns that would normally take a few years to develop and involve selling first.  

The County closed out the permit just like your fact pattern.