(b) The lien for taxes or assessments or other rights of any taxing agency that does not consent to the sale under this chapter.

Quote from @Robert B.: As a newbie, can you elaborate on what this memo is and what it may state? 

It is not the possession of "proof" that is supposed to make me believe you are credible.Credibility is the (desired) RESULT of completing tasks, or how you act.Let me make it even more clear.NOT because you perform task A, B, and C, you are now magically credible.

@Andrew Syrios agrees especially with b-b+ and up properties, or owner occupant quality/locations I think..  

It's called a J-O-B.... 

Quote from @Andrew B.: I'm not sure why you're not paying your bills on time.

This is called reverse amortizing b/c rather than paying down your loan the loan increases over time. 

I have four property in the same city from D class to class b.

If you have enough funds in an IRA the alternative would be to establish a self-directed IRA, and have the IRA buy the property subject to existing financing (if your sister is willing to do that), you personally can't assume the mortgage b/c you are not allowed to provide a personal guarantee for IRA-owned property and have the IRA pay your sister for the equity.

We will be using a HELOC as down payment, however what can we expect when buying a distressed property in B/C neighborhoods in Akron for a BRRRR?