Currently we are living in Houston TX, but eventually we plan to move to an area between WV and the Canadian border. 

If examples are presented keep asking for explanations until you know exactly what was done and why.When my kids were in college and had no idea what they wanted to do after graduation, I suggested they look at the Sunday newspaper Employment Display ads section. 

Basement rentals are illegal on the Virginia side of the border.

I appreciate that because I do think it's bordering on dangerous.

You’ll need to sell some food, sandwiches, muffins, etc  too I would think....coolers, display cases/coolers, dishes, dishwashers, supplies, costs for labor, rent, utilities, insurance, licenses, permits, inspections, etc, etc.

@Wayne Brooks yeah it seems like conventional loans for the 4 plex are on the border. 

I found a couple on the border of Sac/Elk Grove and in the good Elk Grove school district.

Think certain freezers, coolers, affixed displays etc. 

I highly recommend you consult with a knowledgeable CPA in the area of international/cross-border taxation especially as it pertains to estate taxes.You are correct - a nonresident alien is generally subject to an estate tax on their U.S. situs assets of 40% on the excess of $60,000.

I have created a Google Chrome extension that boosts your property browsing experience, by offering filtering abilities on displayed properties (if you don't know what a google chrome extension is, its an app that runs on your browser instead of on your smartphone).I have big plans for this mini app, and I need your help in validating I am in the correct direction.