I have seen that there is much to learn at BP in a multitude of topics but there is one that I see is a little neglected, which is, how to sell vacant residential land. 

I'm ready to put the money into some of the neglected buildings we have now, and then clearing up my credit and purchasing more multifamily properties. 

I'm totally unsure of which circumstances would necessarily trigger a gift tax when deeding directly to a beneficiary.

But outside of those special circumstances - I wish them luck, waive their application fee, and move on.

I have the same question, but different circumstances.  

As to your specific circumstances, I can't tell you what is the best route for you.

I know who the owner is (absentee, the property is vacant and falling to pieces through neglect) and have some background information, and have sent a letter with of course no response. 

Many are not even known due to some foul up in the system or simply the offender neglected to register.

No one has identical circumstances, nor will anyone's circumstances ever be perfect. 

In some circumstances, the Act exempts owner-occupied buildings with no more than four units, single-family housing sold or rented without the use of a broker, and housing operated by organizations and private clubs that limit occupancy to members.