Late fees, fines/citations, water/sewer, and finally rent.As an aside but related... we implemented a rigorous move-in, safe and clean, and move-out inspection system that protected us 100% when standing before a judge.

As long as we don't bail out the overpaid employees getting $75 per hour compared to under $50 for Toyota.Do you have a credible citation for this statement?

Lean on the health department and they will issue a citation, maybe your neighbor will get the idea.

Some may have never owned a home and don't know the costs of repairs, cleanings, or even city citations.

In Baltimore city a Property tax lien can include, the property taxes for multiple years, water bills, and citations against the property.

My property manager went over today to inspect the unit after move out and found a citation on the door for $750!

Aircraft hangers are extremely passive .. and many are rented to very high net worth type folks who keep their car collections in them build a man cave in them.. have their million dollar motor home in them.. and of course their aircraft.I bought our hanger it was a condo project.. so we have an HOA and a ready room.. but if I look at my neighbors one is Warn winch's they have a 3 hanger set up   a Citation jet  a Beech 1900  a war bird  a L 39  single pilot jet trainer motor home car collection boats you name it.. 

Posted elsewhere as well - but worth reading for the research shared & citations posted:  Natalie wrote “It's more a wave on information from someone whose business is defending things in court.”Dunno what a “wave on information” means.

I ended up buying the LLC Master Machine.As an introduction, I am an attorney myself; my practice area focuses on business entity formations and governing documents, i.e. operating agreements for LLCs and bylaws, shareholder agreements for corporations, etc.I can honestly say that the level of detail with regard to the tax citations and reasoning to include such citations is well worth the money. 

Take a read through the Treas Reg §1.263(a)-3 and provide your citations if you have something different.