The various municipal taxing authorities can opt out of having the TCB hold the sale for the delinquent payments, and hire the likes of Portnoff to handle the collection.

Now, getting an heir or an executor to the point where they have the authority to sell it is a different matter.  

Please understand that Qualified Intermediaries, in general, are not licensed, regulated or required to be insured or bonded and have no minimum equity capitalization requirements.We recommend that you consider the following risk criteria prior to selecting a Qualified Intermediary:(1) The technical expertise and experience of the Qualified Intermediary(2) The level of protection provided by the Qualified Intermediary's errors and omissions insurance coverage, which protects you against possible mistakes made by the Qualiied Intermediary(3) The level of protection provided by the Qualified Intermediary's Fidelity bond coverage, which protects you from potential theft or embezzlement of your 1031 Exchange funds by the Qualiied Intermediary(4) The practice of using Qualified Trust Accounts or Qualified Escrow Accounts to ensure that your 1031 Exchange funds are protected by law as fiduciary funds(5) The protections provided through licensing, auditing, and regulatory oversight by regulatory authorities I hope this helps, and if you have any questions please feel free to give me a call or pm. 

I am looking at a MH park for myself and and investor here in central TX.

Gurus, authors and coaches have come and gone from BP, only time will tell if this site is good for you, but I can tell you it can be very good.My BS Meter went off on your first post, I also explained that, but it still went off.

The central business district in my town was very strong pre-virus with low vacancies and rental  growth. 

Central location.

Check to see if your city has a housing authority that offers some kind of home buyer education, potentially down payment assistance, or even housing. 

Otherwise you would have to look at central jersey but commute might be longer than 1hr.

I like Ring Central