The Fed has created an environment of artificially low interest rates which starves several groups of yield. 

It is not rocket science or medicine or anything like that.

In effect, you’re artificially boosting the cash flow of other properties because they have less debt service eating into their cash flows, and from what you've said you're not taking that into account.

If it was his only seller finance and the property was owned in his own personal name and not a corporate or other artificial entity, then Dodd Frank does not apply.

Why should there be an artificial "vacancy hit" when we have the REAL impact of vacancy right there on the tax returns? 

For the purpose of the questions, if the purchase price of the park is $1M and current assessed land value is $1M (despite the fact we know many assessments are artificially high the for tax gains of the municipality and do not reflect the true market value), I guess I'm essentially asking if / how I create a case to lower the value of the land and apportion the balance to "infrastructure", and thus gain a depreciable basis from day one (or am I dreaming)? 

In Dubrovnik the non-sickies went out for the morning while I babysat in a cold medicine stupor.

I am also moving out to LA in the next 2 months  to go build an artificial intelligence company, so need cash for living expenses.

Washington, DC has artificially inflated prices, due to constrained supply, as you cannot build higher than the capital building

I live in Medicine Hat and thats where 4 of the 5 properties are.