@Greg LeachCheck out you local Association of Realtors website.

Were plans/surveys actually submitted to the city and they ACTUALLY approved it?

.)- If you will be using a local realtor, property manager, or CPA see who they recommend- If you are doing any renovation or new home construction check for a local Building Contractors Association and see if there are any agents affiliated.

As you can read in the above linked post, my basis in each lot after development (including demo, survey and subdivision cost, utility connections, grading, tree removal, etc) was right around 208k per lot.  

The partner and I both agree that I should be solely responsible for the capital gains tax associated with the sale of the property. 

., buy the vehicle in the business name and have the associated debt in the business name.  

Those brokers with substantial business simply do not have time for such things.There are specific hotel associations  for real estate and likely to find a broker there that specializes in them.

Private lenders can be found on bigger pockets (visit the different sections associated with lending; also check the marketplace) or google. 

To evaluate market rents, we did market survey by calling and walking the surrounding apartments .  

I am in the same position as you. https://www.meetup.com/New-York-Real-Estate-Investors-Association/events/236958107/