Your second option is to pay 30% of the net value—the difference between the assessed values at the time you bought the property and when you sell it, taking into consideration how long the property was held, any improvements made, any commissions paid, and other allowable expenses.The United States taxes its citizens and permanent residents on their worldwide income.

I'm based in Canada and am looking for a US citizen to partner with on deals.

It will be hard, especially being a citizen of another country, but that still won't stop me.

Growing up in San Diego, the rumor was always that if you are not a Mexican citizen, the gov't could come take your property anytime they wanted.  

I considered using my outlandishly deep knowledge of the Cleveland market to add a subjective overlay in cases where the data seemed skewed by something like a subsidized senior citizen high-rise (dragging down incomes, homeowner rates, etc. and therefore causing an undue hit to the area's grade... think the apartment buildings on Clifton in Edgewater for example) or a semi-fancy newer development surrounded mostly by rather dumpy older stuff (pulling up incomes, homeowner rates, etc. and therefore causing an undue boost to the area's grade... think Mill Creek off of Turney for example) but I decided against it mainly because I didn't want to allow subjectivity into it at all and then get accused of encouraging discriminatory practices or any bs like that.But... at the end of the day James you do have that first mover advantage (and I commend you for making the map in the first place even though I disagree with some of your assessment), so you'll likely continue to get the majority of the traffic, at least for the foreseeable future.

I have a quite ready & willing capital partner who is a Canadian citizen.

Is it through Citizens?  

There was an issue during the holidays were the magistrate has opted to wait until the final decision was journalized for the bailiff to provide move out service, it was a done deal, and they were going to be kicked out, but the bailiff would not do it until a piece of paper went from the magistrates desk to the clerk's office and show on the journal, the same journal you have access to on the web, nothing special, the reason for this is because sometimes they would hand down the decision and the bailiff would be set in motion and then find out that the case had been changed due to parties getting together on an alternate route, and if that sounds bogus, well that's because it is, were living in an era that freeloaders are getting more respect and favors than law abiding hard working citizens, so yep, it could have been that long, but you have full control of this, the clerks and magistrates and bailiffs will talk to you and let you know, but you need to call and ask. in my situation it took a whole month for a piece of paper to get filed in the same building mind you, and me calling every 3 days pushing and demanding status of just how far in line I was, good luck

Seems like provisions have been discussed for dual citizens or people with legal residency even if they have citizenship in some of these countries.   

Now if there is a new program that will lend to non-US citizens well then different story, but I do not believe so.