I don't have any brand preferences personally (I use Fantasy Spas at most of my units but I'm sure there are alot of reputable options), but just make sure wherever you place it is built to handle that type of weight.

A few things to note-Loan payoff isn't part of the calculation of what taxable gain will be. 

Like look for something affordable but has a max weight capacity of 800lb.

@Kenny Smith the data I saw yesterday from Metro Denver Economic Development Corporation says that the front range is losing a few folks and the Western Slope is gaining a few more that your above number so while Colorado is gaining, the front range is losing and the Western Slope is gaining more.

However, if your business owns real estate, that portion of the sale may qualify for a 1031 exchange, allowing you to defer capital gains taxes by reinvesting in another like-kind property.

It has gained some value as properties have been rehabbed or new construction has been built, but there is still a long way to go and a lot of equity to be gained.  

You will lose ALL tax benefits and owe all the capital gains that would have gone away. 

Long term capital gains= 20%3.

To minimize taxes, consider the following strategies:1031 Exchange Before Dissolution – The corporation could complete a like-kind exchange, allowing investors to roll their ownership into individual properties while deferring capital gains tax.

This is my primary residence and I've been there for 2y+ so there won't be Capital Gains on the sale.