Plug it all into BNBCalc and share it so others can give you feedback- look at the tax savings via the "short-term loophole" at the bottom and learn how that functions as well as it can be a huge aspect of your investment.

She had no use for it and the taxes were becoming a burden.

What apps should I use for setting up a system to invest in tax deeds?

The only exception(s) to this (if any) are the items reflected on theaccompanying Escrow Holdback Agreement, if applicable.Citizens is authorized to disburse the final draw in the amount of $________________ in accordancewith the executed Disbursement Authorization on file.It is understood that, in the event the Borrower(s) are dissatisfied in any way whatsoever with theremaining construction after completion by the General Contractor, their sole recourse is against theGeneral Contractor.Borrower(s) and General Contractor, jointly and severally, agree forever to fully protect, defend, andsave harmless Lender from and against any right, interest, claim, and each and every of them, ofBorrower(s) or General Contractor against the Lender, against all losses, costs, damages, and attorneyfees and expenses of every kind and nature which the Lender may suffer, expend, or incur under or byreason or in consequence of holding the remaining proceeds as provided herein."

I have heard Senator Wienkowski claim it is about owner rights.  

I think the tax benefits combined with building equity is the goal, cash flow is not a major issue thankfully with our household w2 income.

What are the tax ramifications of deciding not to rent a rental property and just leave it empty?

Since you requested any book recommendations, I wanted to point you towards Tax Free Wealth by Tom Wheelwright. 

If your parent’s currently occupy the home, at death if you move in you can get their property tax basis. 

Definitely discuss w your tax advisor too.