Like Russell states, if you are honest and ethical, then get your license to wholesale, it is required in most if not all states anyways if you plan to market a property to buyers you do not already own (on title records).

The title company used for closing would prepare these documents based on the details included in the PSA, and would take responsibility for recording the mortgage after closing.  

What if there is not a delinquent taxpayer with a recorded interest in said property?

The seller still has 4 months until they can bar redemption.What if there is not a delinquent taxpayer with a recorded interest in said property?

Some people like to record the lectures for later if you're into that.

To wholesale legally without violating brokering laws, you need to buy and close the deal with your cash or borrowed funds, then market and resale as you are then the owner of record on title or you need to have your buyer in hand upfront, form a new entity with you and your buyer as owners, vest the purchase contract in the name of the new entity and at closing, sell your shares to your buyer/partner for a fee or price per share.

Georgia is an attorney closing state and they handled everything including recording the mortgage and making up an amortization schedule that was provided to the buyer.

If you do decide to sell, then strongly consider working with an real estate broker who has experience and a track record with multi-units to avoid numerous pitfalls.   

Have  a VA do record keeping for you?

I ran a check on one of my prospects for the office space and the service returned as 'Decline' because of a criminal record on file that happened 22 years ago for possession of a control substance.What would you do in this case, for a residential customer I would have simply declined , but for a office space , with small enough rent, should I take a risk of rent it to him?