For example, a property built into the side of a hill where the lower level is significantly out of ground, the interior finish is equal throughout the house, and the flow and function of the layout is accepted by the local market, may require the gross living area to include both levels.

Im not a seasoned expert, but not new either - my take is that you should lay out more info of what you are planning to do with the property and exactly how much lower it is than the surrounding area. 

All 12 units are identical layouts. 

I will require the layout/schema and the tax roll.You may see a sample there as wellThank you

It could be over priced, it could be a weird layout, it could be next to a halfway house, it could be a lot of things. 

I currently have a rental that has the kitchen in the rear of the house (Check the current layout picture).

Send me a message and I'll share her contacts.I also think it isn't 100% depended on price point, but depends a lot more on layout. 

It's in great shape with hardwood floors and a nice layout.  

The tricky part is walling off the upstairs and the downstairs, which is hard to do with some home layouts.

This park layout has all mobile home side by side vs all around you so there is more room.