Not necessarily specifics, but just angles I could take.

Example a 1970s single wide is worth $3,500 in total and you can't claim the monthly; say $600/month or $7,200/year into the value of the park.

There’s 1 large 8’ wide stairway on each end of the building making for easy access down there. 

I've been posting a bit about it here: https://www.biggerpockets.com/forums/67/topics/620...Ultimately, we are flipping a double wide trailer that is a bit over 2200 SF. 

The story I heard is the correctly-spelled name was taken by a domain-name entrepreneur who wanted serious money for it (a common practice when the World Wide Web took off in the 1990s).

Are there any angles I’m missing?

I didn't think of the unrelated business tax angle if we set this up as an "adventure company" or something similar.  

I know that's a wide area, but say Middlesex/Union County down to Camden.

With 2 minutes of Interstate 20C class areaDecent industry and jobs in the area.14 lotsIndividually metered power and waterEach lot has it's own septic.7 Lots rented for $150 mth (Market could handle higher possibly to $200)5 park owned homes4 Single wides and 1 double wide3 rented for $400 per mth1 rented for $4751 Rented for 3752 vacant lots supposedly have all utilities just need a home sitedExpenses:community lights 960 yrtaxes 2288 yrins 1000 yrno expenses provided yet for maintenance or vacancy.Supposedly mostly long term tenants.Asking $175,000

You will find a wide variety of opinions here, but most are landlord / property owner slanted.There have been a lot of articles about millenials not buying and instead renting.