New construction will not be the identical house since everything in the house would be new and the house would be built to modern building codes.

I would check out zip codes such as 44102, 44111, 44109, and 44125.  

Non-judicial foreclosures involving junior federal tax liens are governed by another section of the US Code.

I do have a question about what NAICS code would be best for setting business license.  

There are several ways to do a minimum temperature setting, but none of that matters if the tenants have access to the code mandated disconnects. 

If I am correct, does anyone know where this is in the IRS code allows this?

The 19146 zip code is probably one of the hottest currently, being group 4.

I mentioned this to my CPA and they were not aware of any such codes that would allow this.

Not sure if it'd be of interest to you, but a buddy and I built software that helps RE pros find and close more off-market properties through real-time, custom intent signals like probates, pre-foreclosures, code violations, and eviction notices.

@Kasim RashidBased on what you provided it seems like you bought the foreclosure on the firstNow what is not on that report is any water sewer or utility liens or potential code violations which could attach to the propertyI recommend before bidding at foreclosure to do your due diligence and home work