How many of those tax liens do you still have?

We also had a transient tax and municipality as well.

What is the 45L Tax Credit?

If they fail to pay the taxes, plus fees and interest, within that time, then the property legally becomes yours.

Someone posted a really good explanation that you are taking tax deductions today at the expense of tax deductions down the road.

This is tricky because instead of talking with your tenants about their performance as tenants( pay on time, maintain the property, in good condition,ect) you are inquiring about their parenting or lack there of.

Check out the property taxes to determine if defaulted and address where bills are sent.

My suggestion would be to cap your utilities at a certain amount and have Tenants pay anything over that amount.That will help you manage your expenses, and also allow Tenants to gage their usage each month, and make adjustments if they don't want to go over the allotted amount.As far as collection, provide the bill showing any overages and just have them pay for it along with their rent. 

If it is 10 days, tell her you will pay for the hotel (you pick), but that's it. 

But you're double dippin your tax in several cases.