@Linda Weygant I'm not a CPA or a tax law specialist, so I can't tell you the mechanics.

Its almost impossible to place a mechanics lean against a house in Maryland.

Typically mechanical (plumbing, HVAC, etc) and electrical require specialty licensing. 

A detached ADU (750 sq.ft) and a Junior ADU (200 sq.ft.)I'm about to finish the JADU so here is the breakdown,-$8k-$12k for Plans/Permits/Fees (I'm a Civil Engineer so I was able to save some money and time) The entire Plan Check Process with the City lasted almost 6 months.I did the construction as owner builder because I have construction experience and hiring a GC was out of the question because I'm not rich. 1) Rough (Plumbing, Mechanical, Framing and Electrical): Around $25k2) Finish: Another $25k\Time to build: 2 monthsNote: I was able to get quotes from different contractors and the cheapest I was able to get was $75k.

@Emanuel Blando Just looking at this whole thing with no bias in any direction, it's a really smart mechanism they are using to make this enforcement. 

The documents the CPA is requesting may be helpful for auditing the requesting party's prior returns but at the end of the day the operating agreement controls the mechanism for the buyout process, which presumably includes how the membership interest is valued/appraised.

The appraiser doesn't perform mechanical inspections unless it is an FHA loan.

@Christian PodedwornyIt's an interesting idea for sure.I have worked with people that had manufacturing (electronic and mechanical) done in China before. 

I'm assuming you are saying that you are having a home inspection. you really don't need to ask questions, if the home inspector is good, he will pick up on things that are wrong. the main thing you want to make sure is in place is safety items ( handrails, smoke/ fire detectors, carbon monoxide detectors, fire extinguisher meant for grease fires in the kitchen). the only thing you may want to ask is, how old the mechanical units are, so you are not waiting for the report, this way you know if you will need them soon or not.

PCBs, asbestos, solvents, used oil, freon, etc.) storage or use (i.e. home based mechanic or autobody shop) - and those contained within the improvements themselves - this is where your list of asbestos, lead paint, mould, etc. would come into play