Calabria Ranch HOA, LLC, the AZ supreme court ruled that CC&R's amended to restrict STR's AFTER purchase, don't stop owners from operating a STR there, as long as they purchased before the change to restricting it.

This sounds like a non permissible expense and it needs to be amended.

Supreme Court unanimously held that a county's retention of the excess value of a home in a tax sale violated the Takings Clause of the Fifth Amendment.

Especially in Partnership land - the complexities of amending a partnership return are not cheap, and if you have 20 partners that now need to all amend their returns to get their 100% bonus depreciation later, that is a lot of compliance fees just for not wanting to extend.If you just file as is with the 80% rules, you can always amend later if/when it gets bumped to 100%, so that isn't a significant problem, just an extra step.What I would not recommend doing is filing as 80%, and then not bothering to fix it if it goes to 100%. 

He found I missed a few large deductions, and he can file amended returns.That's a while back, and I used CPAs since.

You can file an amended return for that.

If I'm working with my leases, I do an amendment to the lease addressing any changes including new rent, who pays utilities, additional fees, etc. 

Here’s what to know.State Equalized Value versus Taxable ValueBack in 1994 Michigan passed the Headlee Amendment:(http://www.legislature.mi.gov/(S(k5m2va1uyfgwtbyjf4nqb1bx))/mileg.aspx?

These guidelines are typically outlined in the community's governing documents, including the Declaration of Covenants, Conditions, and Restrictions (CC&Rs), bylaws, and any amendments or resolutions that have been adopted over time.

But from what I've seen MD may go the way of AZ and some other states:https://azre.gov/news/arizonas-new-wholesaling-disclosure-re...I've seen the proposed amendments to current MD law and to me the proposed framework to protect the public makes more sense than trying to require people get licensed just so they can engage in conduct that you suggest the state considers illegal to begin with.