Good luck and stay active!

Due to all the activity it has trickled over to manufactured homes.

He's an active real estate investor and BP member, and also a CPA in NYC!

A BAR SALE is the acronym for licensed brokerage activitiesAdvertiseBuyAppraiseRentSellAuction LeaseExchangeFOR ANOTHER...so using contracts to circumvent licensing is a brokerage activity.

The requirements of the safe harbor election for small taxpayers are: Average annual gross receipts of $10 million or less; andOwns or leases building property with an unadjusted basis of less than $1 million or less; andThe total amount paid during the taxable year for repairs, maintenance, improvements, or similar activities performed on such building property doesn't exceed the lesser of- Two percent of the unadjusted basis of the eligible building property; or$10,000 (for questions about how to calculate the unadjusted basis, refer to "Figuring the Unadjusted Basis of Your Property" in Publication 946You make the election to use the safe harbor for each taxable year in which qualifying amounts are incurred.

Again, it's a 4Plex and the city assessment is $203,000.  

The house was sitting since June with no activity and they dropped it $20k and I offered $7,000 off he new price.

She would be a great contact and she is active on BP as well :) 

Greg,Always a concern on dues, special assessments, what type of board members do they have, are they physically sound?

Call and speak to the most active local commercial real estate brokers in your desired market.