I would suggest you find an attorney who is extremely experienced in mobile home parks who can guide you as to the federal law and the state laws in Colorado. 

Sign up for fair housing classes to avoid state or federal discrimination. 

Qualifying taxpayers can claim a subtraction on their Colorado income tax returns for certain qualifying capital gains included in their federal taxable income.

@Joe DeLuca Atlantic Federal Credit Union in Kenilworth. 

@Keith Gilbey I live in Colorado and own property in Ohio, and my accountant filed an Ohio return for me this year and also included this info on my federal return.

Often this loss is federally insured so in that case they file and get the lost money. 

I had some tenants who were having issues paying on time, and eventually it deteriorated into not paying at all due to the primary income winner getting in a car accident.They wound up applying for a COVID federal rental assistance program and after about a month I got all the backed rent plus payments moving forward.

Most real estate tax deductions are taken on your federal return.

According to CNBC, the rule, which would apply to all mortgages federal & private, will prevent mortgage servicers from initiating a foreclosure against delinquent borrowers through December 31, 2021.

Raising capital has many specific legalities, so be aware of state and federal securities law.