Which is a tax when you do an active business in your IRA but it is essentially the same thing. 

One word of caution: the court orders typically allow repairs to make a home habitable, i.e. rent-ready, but not cosmetic or similar non-essential repairs, like upgrades or additions.

It's essential to do your due diligence and perhaps consider investing in more established or upcoming neighborhoods.Property Taxes: New Mexico's property taxes are relatively low in comparison to other states.

I wish I had the experience to use your strategy.

What financing strategy would be most effective?

What do you think of my essentially 7-word answer? 

Quote from @Ashish Acharya: @Sanjai Dayal If your LLC owns the commercial building and leases space to your medical practice LLC, it’s essential to charge rent at fair market value (FMV) to avoid IRS scrutiny.

Have you read Start with Strategy by Dave Meyer?

I'd suggest that there is essentially no tax implication for this as compared to your alternatives.

3️⃣ Local Regulations: Before you invest in a short-term rental, it's essential to understand the local rules and licensing requirements.