But the definition of what is real estate is left in large part to the state taxing authority.

Sounds like your housing authority doesn't require that.   

We may keep or kennel the animal or turn it over to a humane society or local authority.

I am one of the authors to BiggerPockets latest book - Lend to Live. 

What authority gives him right to tow - the HOA?

No audible product maybe I need to record it and make zillions, (lol I've been published and the percentage the author earns is very tiny).

@Adam Martin It can be very difficult without authorities willing to get involved to enforce laws.

After looking for a possible "forever home" for a number of years with no luck, I finally listened to the advice of two close friends and followed my own words -- Hard is authorized! 

It is kind of strange to me that she does not use the rental property business account to pay for the property tax directly since she is authorized to use the money in my business account.

When you have that kind of uncomfortable power over someone, that kind of authority, you're really shirking your responsibilities to act as an authority figure by trying to be their friend.Should it be so uncomfortable and lonely?