If she hasn't, put this on your attorney's plate, as well.This is an important lession you've learned and I am sure you will modify your processes moving forward to avoid this situation in the future. 

The super lien law has been modified by the courts to bar this.http://www.weissman.law/resources/judicial-tax-sal...

@Russell Payne during COVID I have modified my business plan to include STR's By short term I mean 60 days or more.

Well today getting 8% is historical norms with a diverse portfolio so I would take the $ today and as a GP would give the money back to investors in 100% of these situations. these are great question, but most gp these days are just trying to keep floating by modifying the loan, to a year or two.in my opinion, and this is my opinion, it's good if gov. can give subsidize them by allowing further debt restructization , lets say there's program for goverment to give them extension of 5 years with lets say 5% debt.this would stabilize lot of CRE market i know this strategy has been used outside USA.

I also have a duplex we rent so I had the rent redi already setup and a lease I work with just modified for a MTR to include the cleaning.  

I thought I read somewhere about adding a clause that the seller will not extend, modify or otherwise alter the existing leases in any way ( I can't remember where I read this). 

Note this: If your modified adjusted gross income is $150,000 or more ($75,000 or more if you’re married filing separately), you generally can’t use the special allowance.

Although there are safeguards that can, and should be set up, this merely modifies the risks, it doesn’t eliminate them.  

They have been late twice last year (2016)  for the months of April and June, due to his layoff and I agreed to somewhat modify their loan, so these two are added to the end of the 15 year term.  

So I can't comment on why it wasn't in that particular video you are referencing (modified from normal numbers on water/sewer and insurance to reflect additional units), but I am relatively certain almost all operating expenses in HW videos are estimates and not historical.