Here's that criteria:The Order does not prevent you from being evicted for(1) engaging in criminal activity while on the premises;(2) threatening the health or safety of other residents;(3) damaging or posing an immediate and significant risk of damage to property;(4) violating any applicable building code, health ordinance, or similar regulation relating tohealth and safety; or (5) violating any other contractual obligation of a tenant’s lease, other than the timely payment of rent Provide the CDC Declaration for her completion and signature; you can download it here:https://www.cdc.gov/coronaviru...Page 2, bullet 3, states the tenant is still liable for unpaid rent. 

The Declaration further restricts certain “commercial vehicles.”

I talked to multiple lawyers and they said there is nothing they could do with the signed declaration. 

They signed a CDC Covid Declaration on Sept 5 saying landlords aren't allowed to evict or take possessory action until Dec 31(at least that's my understanding).

We can declare as women owned business since startup cash is all mine and I will be doing the deal analysis/ bookkeeping. 

The tenants have to file a declaration with the landlord that says they can't pay the rent because of COVID-19, and then the landlord can't evict them, at least until December 31, 2020. 

I definitely do NOT want to not declare the money as that would be criminal and the government is spending a lot of time investigating college fraud.

Now they will have to declare any problems to the next potential buyer, so you have an advantage. 

With the new moratorium, the tenant is declaring that they’ve used their best efforts to secure government assistance for rent or housing.

So you could declare the trailers as personal property and get the bonus depreciation.If your reinvestment target for the 1031 was higher than the purchase price of the park then you can also treat those trailers as part of the real property as long as the units are permanently fixed on site.