At the sale they can separate and do their own 1031 or combine in any way they want.The problem is if the 5 are not the tax payers for the property. 

Usually it isn't a big deal to recode payments if they were obviously meant to be one thing and not another (e.g. 2017 estimated tax payments, not 2016 estimated tax payments).

Look at restrictions on the portion used by your business v. that which is rented out.I love the smell of fresh roasted coffee, but I bet it can get nauseating 24/7.I love riding on the coattails of taxpayer subsidized funding from SBA and any redevelopment perks you can get, esp. if they are grant.

This is the first year a lot of taxpayers are seeing smaller refunds or owing money (especially in CA) due to the Tax Cuts and Jobs Act changing itemized deductions. 

And it means you are stealing from me, the taxpayer.

The bright side will be, you will get approved for a loan in a few clicks, because who cares, the taxpayer will bail it all out anyways, and money can be re-printed as fast as it is lost. 

Some are fully aware of the dangers of wildly fueling the market and the potential costs to taxpayers, but they don’t care, as long as they make buckets of money in the meantime.

To clarify, any eligible taxpayer that recognizes capital gains for federal income tax purposes is eligible to defer capital gains by re-investing the gain amount into a Qualified Opportunity Fund within 180-days of the sale or exchange giving rise to the gain.

Some loans are insured by we as taxpayers and depending on a whole lot of variables, the bank will decide to look or not look at your offer, for random reasons.

It's not a money-maker for the County & it's a hassle for the staff so there is no motivation to seize & auction the property if they can work with the owner.If the County could profit $millions in real estate auctions it would be rather tempting try to sneak the property off to auction without an honest effort to get in touch with the owner (with elderly owners, serious illness, or a probate situation tax payments can easily get lost or overlooked).