The 2023 tax hikes will seem small in comparison to what is coming in 2025.

Sales comparison can be a good sanity check to make sure that the price per pad/site is within market norms. 

The appraiser in the area is taking the lowest property to do comparison.

But, it is typical corporate practice for any company to build a budget for each fiscal year, and then as they are working through that budget, there will likely be some reforecasting done based on actuals and any major events that will likely impact the original budget.But more importantly, you need to make sure you are asking for the correct comparison.  

Can’t get the sequence/steps right in my head yet.

No one has done a survey or has hands-on experience with all of the HOAs in Wayne County, PA for a meaningful comparison.

Just for comparison, I am curious to know the prevailing A-I-O loan interest-rates for a typical borrower with 720+ credit score and respectable LTV.. ?

Correct, generally once you receive a good estimate by doing recent sale comparisons in the area of your existing property.

.#6 Lower Maintenance Costs:In comparison to small multifamily properties, single-family homes with ADUs often have lower maintenance and repair costs.

But, I want to address your comparison to BiggerPockets.