What are the procedures when this happens?

@Alan Charles, jurisdictions vary in their criteria and procedures for lowering property taxes.

Establish work and contact hours and emergency procedures outside those hours.  

There are some businesses deemed "sin business" that are disqualified from Opportunity Zones they are; any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, racetrack or facility used for gambling, and any store the principal business of which is the sale of alcoholic beverages for consumption off the premises.

If so, the short answer to your question is that a "free and clear" sale may not discharge certain liens (like an IRS lien) if the relevant parties fail to follow proper procedure.

(CRMC).These are companies that have been audited by the National Association of Residential Property Managers and have demonstrated a high standard for both procedures and customer service.

There's the standard procedure to do that with no tax implications for me in that country, but I'm now US resident and I don't know if I need to report anything to the IRS on my tax return and couldn't find anything on google about it.

the question you're really trying to answer is: "what is the premium of buying your set of assets and procedures together, over just buying the assets" As Andrew said, can someone just come in and buy your assets and install a PM and make the same money you're making?

Again I followed provincial procedures & won the case.

Whenever a tenant indicates to us their need to move, we review with them our move-out procedures.