Most investors rely on hard money lenders to secure non-homestead/investment properties. 

@Austin Schneider  You can buy this property as non-warrantable condo.

The best way to acquire this MHP is probably via purchasing the non-performing note and either executing the foreclosure or pursuing a quitclaim deed.

Make the vacancy factor as obvious as you can to the general public so word gets out that the previous problem tenant "ran".

I'm pretty excited to get this off my back.Before anyone comes at me with how this is not a wise decision given the time value of money and potential compound growth, just know I am completely aware that I could have invested this money at a higher interest rate and "put it to work" rather than paying down my 4.5% loans, but it was more of a freedom from this non asset-based debt that I was wanting to  get rid of. 

NACA is a non-profit which originates $0 down mortgages that can include rehab costs on 1-4 family properties. 

They have in-house products for Fannie Mae non-warrantable and I have strong financial reserves, so we are confident that we can close the deal. 

If using a lender this is a non issue.

He will have to pay tax on the part that is FFE, Good will, or a non-compete. 

@Rommel Pascual I have never run into that.You could lookup who the actual owner of the previous property is in the public records and ask them.