I am interested consultation regarding the feasibility & design of developing rental cabin placement and/or RV campground/park.any recommendations as to whom I could reach out to regarding this?

You should consult an attorney.

Even though I have the leases and can show a few months of payment I have to wait to do my taxes and show the rental income there until I can actually use that income.

Is this easily possible without much of a tax burden?

Tens of thousands of people have tried to defend themselves in tax court for their REPS who have had full time jobs. 3 have successfully defended themselves. 3, thats it. 

The 1031 exchange is only for investment property to investment property.In your mom's case, she probably qualifies for the primary residence exemption and the first $250K of profit in her sale would be tax free. 

You can then press one button to export all tax documents at the end of the year. 

As you can see from the posts prior to mine, 1031 exchange transactions are very complicated and its best to discuss with your tax advisor/ qualified intermiediary before you make any decisions at all.

After paying mortgage, taxes, insurance, and accounting for vacancy, maintenance, etc. it will be a break-even situation.

I originally think that Florida's insurance is off control, then I found the NC properties' insurance increased 40% from last year and tax will increase also.With current inflation(3%, 30%, or 300%), more and more people can't keep a home in most place although the interests maybe under 4%.