Interestingly, the statute does not prohibit certain Eligible Bidders (C)-(G) from being in the business of flipping homes.

Many New York State landlord/tenant regulations are jurisdiction-by-jurisdiction (in practice, if not statute), rather than state-wide. 

New York has rewritten many applicable statutes of the RPAPL in the last few years, and the legislature is back at it again in this new session as there a still few remaining property owner rights that need to be stripped away and given to the tenants. ;)@Pat Caruso Happy to network with you regarding landlording resources. 

@Jon Simmons, The actual 1031 statute requires that the taxpayer for the old property be the same as the taxpayer for the new property. 

I have read the state statutes (reading state statutes is boring i must say) that pertain to this and have a pretty good understanding of the process.

Plus proof that you delivered the Pay or Quit (either registered mail or you will affirm under oath that you delivered it - check your particular statutes for how to do it).

I couldn’t find it in the statute and my guess is it has to do with preventing arms-length transactions.

I suppose you could go back a few months later, see who bought, skip trace them, call them and ask them your list of questions.https://charlotteclerk.com/dep...Read multiple times the statutes regarding tax sales in NC.   

I can't hope to get much of that back due to statutes of limitations. 

If you look at the Definitions section of your title policy, you'll probably see something similar to this language.Public Records”: The recording or filing system established under State statutes in effect at the Date of Policy under which a document must be recorded or filed to impart constructive notice of matters relating to the Title to a purchaser for value without Knowledge.