No movement after the fact will totally mitigate that tax.  

This gives wholesalers and especially Newbie's a lot of false hope and perpetuates the problem.  

I get the idea about maximizing cash flow using, well, perpetual (30y) leverage vs. virtually no cash flow until the property is debt free with shorter mortgage periods.

Land development is very expensive by nature, depending on the upgrades to the facility (permits, earth movements, storm drainage, utility services connections, county and city fees, sanitary improvements that the city may assign with your improvement, permitting, storm water pollution fees and costs, roads improvements and parking lots requirements, etc.)  

Google Portland, OR's grassroots movement to get the laws on their side, once they became educated to how much money they'd stand to make of them, they saw the light.

This may or may not be well received by a potential buyer and are subject to market movements such as buyer loosing out on financing or re-trading if interest rates move.  

Henry Ford made the largest movement in automobile production not because of the assembly line but because he made a car affordable for the common man.

You live there, you've probably kept it up, so less things will break (in the beginning at least) than a property that's been perpetually roughed up by renters over a 3+ year period.

That was part of the clause that complied with the Rule Against Perpetuities.  

Its  a basement apartment  , they can be damp , they can have lack of air movement .