We had a backyard pool decommissioned, (concrete broken up around the pool and dumped into the pool along with several truck loads of waste hauled out and dirt brought in.

The water pipes are filled with awful moldy smell so you smell worse after you shower.

Adding a pool won't carry much value if no other comps have pools. 

Any thoughts or advice greatly appreciated.First find out what it is zoned for and if it has water rights. 

If you're interested in multi-family, I highly recommend starting out with multi-family with your first VA loan as it will be easier to get a single family residence after that.If you decide to pursue multi-family, you'll want to ensure that each unit is separately metered for utilities (water, gas, heat, electricity, etc.) as this is a requirement under VA financing.  

Specifically the inspections is missing and the pool has started to run into issues.

If your water supply line is galvanized iron I’d also include that in capex.

I was working for a GC from 1997-2012 and during that time I have seen A LOT of developers go under water and out of business and lose everything.

Is the lawn watered and mowed?

Quote from @Rodney Menendez: @Peter Dukaj yes we are still finding lots for around $19k in Lehigh Acres with no issues for construction  still a soft market and utilities are going to run way more than public sewer and water taps. it all ends up being the same. 40-50k for a lot no matter how you skin the cat. plus all the site work required for those lots is more than double what a traditional infill lot requires in miami or columbus for example