If it is performing well, the buyer pays fair market value for the home and enjoys the benefit of some future income with rentals you already have booked. 

To me, the best thing you can do is find a buyer who is willing to buy them from you via a quit claim deed (even if it's at a loss) so that you can start over.

Looking to do my first flip, was originally looking at baltimore, but it looks like it's moving towards a buyer's market and inventory is very high so I'm looking for other hot neighbors with low inventory.Thanks

With no significant renovations needed, we were able to move swiftly from purchase to sale, maximizing the deal's potential by targeting the right buyers in the Jasper area for a successful sale at $74,900.

Therefore the buyer could also use the property as a vacation rental?  

Main reason is the buyer, nor I as the lender have an opportunity to view/vet the property prior to purchase. 

However, failing to pay the tax could result in a lien against my company, complicating the approval process for a mortgage and incurring an estimated $10K in penalties.

Will it be enough to make up for the lack of income growth, buyer sentiment, unknown economic plan for after the election and the high valuations of properties?

But if you are already worried about paying back that HELOC out of the property you buy, you are creating a house of cards from the start depending on how good of a buyer you are.

Most other investors, lenders, buyers, etc. will also attend because they want to be around people that can bring them deals.