Wall wash with TSP prior to painting if possible,, if the ceilings are flat (not popcorn) wash also, a sponge mop with a towel over it works great and fast..2 buckets one wash one rinse.you wash everything,, doors, trim, floors, cabinets, light fixtures, all windows glass and tracks.Bleach is ok to use but I've found that TSP is best thing to actually REMOVE the nicotine,, you'll be shocked when you see how well it works. 2 Prime, Kilz primer to seal anything your going to paint.3 Remove all blinds, throw them away the plastic retains the odor and they'll be gross anyway.4 Air Ducts if you can reach inside wash out.. then spray Kilz in them as far as you can reach with the system off.  

I will lead in the right direction, I will make sure that you don't make the same mistakes I did throughout my process that will hold you back.

If only you have been reporting the property then it's a little murkier and you'll want to verify with your accountant the direction they would want to go.  

How to create wealth and passive income through smart buy & hold real estate investing" It's a NO NONSENSE book that is direct and to the point about this business.

How should I approach the owner directly before the property forecloses?

You can transfer it to a SDIRA or self directed IRA.

Inadequate access to direct sunlight for solar energy systems constitutes a practical difficulty in the third bullet point above.www.stpaul.gov/departments/safety-inspections/zoni...

Feel free to reach out to me directly

I am fairly new to wholesaling real estate. What is the best list to get the highest quality leads from?

Even if they are tapped out personally, as you say it's their busy season, they can probably point you in the right direction.