If it is not in compliance with the historic district that may be difficult to work around but not impossible.They may require an architect or structural engineer to evaluate the building and provide a report.This could be a great opportunity for you, just walk in with both eyes wide open.  

The angle of the parking spaces will effect the dimensions as well.  

You can struggle through life using spreadsheets, but as soon as your hobby becomes anything resembling a business, or you can't remember everything in your head, double entry bookkeeping is the world-wide standard. 

The usually do city wide reassessments when they need to raise tax revenue or simply adjust to reflect market prices.

Your local Realtor Association will offer a wide variety of courses - many online - for you to chose from.   

Just be sure you go in eyes-wide-open.  

Still looking and wide open to recommendations.Please tell me more about your response #3.

There are cities and towns who also do not have the best interest of their residents in mind, you need look no further than Flint MI to see this in action; yet I don't see wide spread condemnation of all city government in national newspapers and magazines.

@Penny Dun wide range of prices in Middletown so you shouldn’t have a problem.

As a Canadian resident you need to pay taxes on world wide income. 1031 exchange defers tax payments to the IRS but not to the CRA.