I have been fascinated with real estate, and investing! 

If there are excess funds after paying the local/school real estate tax bill, the remainder can go to:Current real estate taxesCurrent Muncipal liens for water/sewer or any other bill initiated by the municipalityState Liens, usually for outstanding state taxes, sometimes employee/employer taxesPA State Inheritance Tax which applies to all deceased owners and starts at dollar one with no exemptions, unlike the Federal Estate Tax. 

We have a good CPA who is a real estate investor.

Commercial real estate is in real trouble, banks & commercial lending outfits will not touch mixed use.

I understand that the beneficiaries of the estate didn't want anything to do with operating commercial real estate, so it was just left to fail.

Know your tax situation first though because real estate may or may not benefit your tax situation!

When you apply for a rental license do they look for un-permitted work?

With the current economic conditions, how are shifts in interest rates and inflation affecting your investment strategy in the U.S. real estate market?

Rental Did you work with any real estate professionals (agents, lenders, etc.) that you'd recommend to others?

Start by reading the Ultimate Real Estate Investing Guide: https://www.biggerpockets.com/guides/ultimate-real-estate-investing-guide/introduction2.