I am looking at a deal on a piece of raw land.  

Given the increase in raw material - Any input on how much it would cost for ground up construction in Oakland? 

In NC, statute says the raw number of transactions is material to a dealer definition.

We cleared and planted about 300 fruit trees and flowers on it. 

@Steven E.Steven,Appraisal is certainly one way to determine the value of each of the 19 lots.However, their true value will ultimately be based on the uses that support their respective values.For example, a home value of $400,000 will most likely support a FINISHED LOT value of $100,000 and a home valued at $800,000 a finished lot value of $200,000.In any case, the permitted (paper value) of your raw lots will be valued at a price that will allow your buyers to pay you for the paper lot plus the cost to improve it and still make a profit on the sale or rental income of the finished house.

Hi Everyone,Today, my partner and I closed on our second land purchase. The last was a quick land flip. This will be more extensive. We will divide this 12 acres of land into 10 lots. They will be serviced by on-site ...

@Jennifer S. if you are shaking a tree and no fruit is falling out of it, there is a possibility you are shaking the wrong tree.  

I was able to exchange rental homes for raw land (held for investment) and you can sell several and buy one or sell one and buy several. 

How about fruit trees?

Seizing is usually done by force by the IRS or police.I assume this is raw land.