Unless you've done any upfront repairs on the property then you'd factor that in to your total initial investment

As others stated it could be anywhere from 6 months to 2 years depending on various factors.

Municipalities will Not be common buyers for vacant land....not sure how you came to that conclusion.The vast majority of vacant land you can buy this way will have No value to a builder.....there is a reason people so often let these properties go to tax auction and it would be very difficult for you to determines the paths of growth and what would be desirable to a builder/developer.

Hello everyone,I know for determining ARVs it depends on a variety of factors (area, neighborhood, condition, comps, etc) but from what you've noticed in your own personal deals and the final appraisal what are some things within your control generally to increase ARVs?

People don't factor in the acquisition and sales costs of a rental property.

Timing is a BIG factor when it comes to RE investing...

One additional factor that helped me in the early stages of REI was having the advice of a trusted real estate agent.

It is impossible to evaluate without all factors. 

Not all CPAs have developed a niche in it or even deal with it.

Another thing to factor into your strategy is your time cost.