Another town charges $208/trash can/year & you have to have a trash can for each unit on the property so a 3 unit gets hit with $624/yr & you can only fill the trash can, nothing outside the can will be taken & you will get a citation $150/occurrence & if it blows over & trash spills you get the same fine or spend a day in housing court fighting it. 

(citations omitted) We add that the use of the property in trade or business was, upon the facts, an operation of the trade or business in which it was so used (citation omitted).

I understand that I have to provide footnotes or citations.

Is it a city lien because of a current building violation or citation?

I couldn't find any IRS citations on renovation, outside of how to treat these types of expenses.

I just acquired my first purchase agreement from a motived seller.The property recently received a citation from the city to get the house boarded up.i offered to help the seller out with boarding up the property until i start the marketing process and try to find a buyer.

The property has several citations from building code department and not sure if the seller has a certificate of compliance. 

She has citations against this park, could that cause her to not be able to get an eviction notice?

The property manager's citation of the 3 April 2019 written statement by owner to compensate him through the original lease period is a fractional disclosure.

Other than public records, there could be unpaid utilities, code enforcement citations, HOA Dues (if applicable) and open building permits that will stay with the property.