Also, you should setup a landlord account with the electric company so you are notified of a property disconnect and can it diverts back into your name automatically during turnovers. 

@Katherine Umstetter i totally agree with the abrupt disconnect between homes in the  the village and downtown.

They also called PG&E and disconnected Gas and electric (tenant is responsible for these utilities as pr the lease) effective 10/31 which made the service transfer to my name now, Any suggestions on how to handle this break of lease, not paying the rent and disconnection of utilities?

Because the hobby loss rule was enacted specifically to address concerns about excess expenses deductions in farming, the hobby loss rule applies without exception to farm and forestry situations.My original example of the tree farm was specifically geared to demonstrate a legitimate business that would trigger the presumption under the hobby loss rule, but which could potentially justifiably rebut the presumption under the hobby loss rule....I think there was a disconnect somewhere along the way....

To me, as a rental property I disconnect the gas line of possible and put in lease to not use as fireplace because it is a liability.  

No lead piping and I'm getting the last bit of K&T wiring disconnected before closing (90% of it has already been disconnected with modern elec put in).

Some plumbers have a sewer cam that has a radio in it, where they can walk above on the grass with a special receiver and it will beep like a metal detector.They simply spray paint the lawn where to pipe is.Accuracy seems good with this.They can also blow smoke down the pipes and see where it leaks out.If the tank is under the structure maybe you can just disconnect it and put new one in where you can get at it.Good Luck!

Disconnect all utilities. $1,000Tear down stand alone building and fill back dirt in a small town. $20,000Property taxes and interest while you or they wait

Might even send you a Starbucks gift card for a cup of Joe.Seems like there's a big disconnect here.

You will be doing A LOT of cold calling which will result in more disconnected numbers, disgruntled people and hangs up than it will actual potential deals.