Now, the contractor is threatening to file a **lien** on the property, which could cause major delays and additional expenses.

Will be a better question for your CPA in my opinion, they'll have better visibility into what strategy will work best before filing season and EOY. 

We have a partnership entity, so it has to file separately and needs balance sheet accounting.

In a few of the states there is either a form. you must sign or an application that your escrow closer must file in order to exempt from any state taxes or withholdings that might normally be collected at sale . 

It’s free and that is one way to get free listings.judical states also have to file a lawsuit and you can search civil suits or contact sheriffs offices to get the calendar and listing for foreclosurespaying for a site is all in one and maybe worth it compared to how much time you are spending searchjngif you stay in one area then I recommend what I mentioned  

My figures are below.TaxDeed Winning Bid: $489.00 (My Bid May 2013)Property Clean-up: $450.00 (mowing, trash removal)Taxes & Insurance: $80.00 (2013 & 2014)Sale Advertising: $130.00 (Signage, Newspaper Ads, etc)Filings & Legal Fees: $245.00 (Deed, Lien Releases, Sales Agreement Docs)Total Costs: $1395 (approx)Sold for: $3250.00 (August 2014)That is better than the 25% I would have received if the property was redeemed during the redemption period.

Guillaume I would not make too many LLCs unless you are aggressively buying property since you have to file taxes on every LLC.

Why do you think they "lost your file"?

And if they run with your deposit you will have all the info you need to file complaints etc.

If they claim not to have seen your offer you file a complaint with the local board of realtors and also with the state's real estate commission.