Some lenders compare this to only the actual mortgage payment and some include an expense factor.

I believe in general, liens which are subordinate to real property taxes, which includes mortgages, are extinguished by a tax deed sale as long as they were provided proper notice of the sale. 

If tenant does not like the truth, we have records of when they paid, the condition of the unit at move-in and move-out, the record of security deposit deductions including photos.if a tenant wants to sue for the truth, I consider it a cost of doing business.  

In PA this does not go to an overage fund or surplus proceeds fund.. instead.. in an upset sale any amount bid over the minimum starting bid in the Upset Sale will be applied to liens against the property in order of position… since the min bid includes all municipal, back taxes and county liens.. then would it be correct to stated that this extra 10k would go toward the remaining Morgage amount (if applicable) IRS liens, cigarette and sales tax liens etc..? 

While there are several reasons why you can be targeted for an IRS audit (including running for an office, it seems), the most common reason is the IRS computer finding enough "red flags" in your numbers. 

You can always include the cost of the land into a construction loan but if you purchased it already it can play in your favor.At the bank we do all of the work you basically apply for the construction loan and the Building department along with processing sets up the entire process.

They may or may not require underwriting on you as a person, including credit checks, asset levels, etc. 

Although we have to have positive cashflow after rent up phase of 18 months or 60% occupancy, which includes P/I.  

Most note investors are aware of SOLs but believe the shorter note SOL applied for both (myself included at one time).

I found all sorts of things to reference for an eviction including excessive damage to the property, signs of an animal, lack of yard maintenance, oil spill on driveway, smoke detectors removed, the unit smelled of smoke, appliances that came with the unit moved off site ect...