They signed the CDC Declaration.

Contact the city to see if they will inspect and declare it condemned.

To my understanding, we can maybe start by sending them a pay or quit notice, they would be required to sign a declaration of financial distress and be required to pay at least 25% of due monthly rent.

An HOA will usually have its rules in a document called a Declaration of Covenants, Conditions and Restrictions (CC&R).

The moratorium isn't going to end until 2 months after NJ Governor Murphy declares the pandemic over (maybe by June 2021) and then the courts are going to be flooded with a backlog of evictions so I estimate that it could be a year plus before I could get this non-paying tenant out and I'd have to deal with evicting them and risk damage to the property by an angry tenant who doesn't want to be evicted and who didn't pay any security deposit. 

Once you locate a few areas you like, you have to start running numbers to build the analysis muscle so you are ready to pounce when a great deal shows up. 

You need to calculate the basis of the property at the time of sale to the property to the utility for the calculation of how much gain is deferred so you can fill out the 1033 form for your initial tax return declaring the start of the 1033 exchange.BTW you did say easement. the payment was for the lack of use of the easement and you still own the property?

We listed the week COVID was declared a pandemic.... 3.

In my area, NJ and NY, all evictions for non-payment of rent are currently illegal and this "eviction moratorium" is scheduled to last for at least two months until after the governor declares the COVID crisis over.  

The response was them sending me 25% of their monthly rent and a signed Declaration of COVID-19 related financial distress.