We checked in on them several times and the only concern we knew about was they couldn't find towels.

I would also recommend doing a walkthrough video so your buyers can understand the layout and make you a soft offer before seeing it.There are many more things that would facilitate the sales process on the acquisition side, but since you are starting out, keep it simple and do not make an offer on-site since you said you are new and might not know how to run the numbers.

Total build costs of 600k )this includes lot, soft/hard costs, and 60k overhead recovery to my construction companyAmortize @ 20 years, all expenses equal gross rents so break even cash flow.

When we do the construction loan, we'll take the cost you paid for your lot, your soft costs (plans, permits, property prep, etc) and add it to the build costs (keep in mind, we'll make sure those amounts are fluffed and that they make sense).

All new Samsung appliances, new flooring, quartz and marble countertops throughout the unit, including all new wood and soft close cabinets and your own private fenced in yard great for entertaining and more.

it looks like the receiver is throwing in the towel and clearly i need to be much more aggressive. 

With all that being said when the market is soft or there is lots of inventory I’ve noticed tax sale properties (including the adjudicated you buy off of civic source) will typically sell for about 10-20% less than market value.  

This should have been cured with a towel if noticed right away. 

The updated kitchen boasts all new stainless steel appliances, quartz countertops, ample cabinet space, with soft close cabinets, a pantry and a convenient breakfast bar.

I think 25k to furnish, stage and stock with essentials (linens, towels, kitchen, etc.)