@Achi Adamit, if you had the intent to hold that lot while deciding how to ultimately handle it and didn't do something like have it listed for sale the entire time you should be able to do a 1031.  

In all likelihood there are no more redemption rights and even a void tax sale has been cured with 3 years of adverse possession after the tax deed date.

I will definitely use an agent for the next couple buys, and indefinitely for sales, but I'm looking to get more independent on the buy side.

I would also ask the assessor if properties are reassessed following a sale (in many jurisdictions they are).  

Just wondering , have you already identified any potential restaurants for sale? 

My question is can I keep the 85k that I will net from the sale in the bank?

The sales price would be $200,000, the property rehab would be approximately $80,000-$100,000 and the ARV would be anywhere from $400K-$450K.I’ve secured preapproval for a conventional homesense loan but the closing time on that is 45-60 days.The seller needs to have a fast close so I’m exploring HML or other options.I’m a first time rehabber so I’ve noticed that most HML lenders have really awful terms for first timers.I’m in North Carolina and was hoping somebody could direct me to reputable lenders that will work with me.

Appliances is what I do brand new on sale mid grade stainless.  

Are you trying to Whole sale?

If they do not make the sale or in this case a tenant then they lost out on their commission.