So that would mean the applicable depreciation over 5 years would be either 18.2% ($27,273) for residential or 12.8% ($19,230).The above information excludes any additions to the basis for capital improvements as previously mentioned but the rates of depreciation remain as well as having to net out the land value.Now the gain on the property will be based on the sale price at disposition less your basis.  

Put it in writing, and apply it to all applicants equally.

.,) and you get "your" type of tenants into the buildings (fully vetted applications, leases, deposits, etc.) there is very little to do other than collect checks.  

If you are equal partners, then you would have to disclose the obligation for the property financing on your loan application for your home you are attempting to buy. 

You don't have to worry about any other tax certificates outstanding, as those have to all be paid to apply for a tax deed:197.502 (2) A certificateholder, other than the county, who makes application for a tax deed shall pay the tax collector at the time of application all amounts required for redemption or purchase of all other outstanding tax certificates, plus interest, any omitted taxes, plus interest, any delinquent taxes, plus interest, and current taxes, if due, covering the property.

If the problem is cash for a down payment the SIMPLEST solution I would recommend would be using an FHA or VA loan if applicable because they both have high LTV helping you to better leverage your deals.  

Keep every e-mail, every reply, every check stub (if applicable), etc etc. 

It's the people that do it the wrong way that make it difficult for all of us.Evictions are not all that difficult to perform and can be prevented most of the time by doing a good job of screening applicants up front.  

There's a great resource out by Parks & Places on Getting your RV Park/Campground ready to sell that is also applicable to MHPs.

They also do application capture and secure storage as well as screening.