This gives me assurance of positive cash flow until 2024 and removes the work to find new tenants.

I assure you he'd try this again before closing.

The full tax impact of a sale of your rental property can be calculated, but rest assured, you will have a capital gain as well as unrecaptured depreciation taxes.  

So I spoke to 3 different attorney's whom specializes in compliance law solely.

I typically use US Assure or Liberty Mutual for Builders risk policies during renovation. 

I've never subdivided a property that was delinquent on property taxes but I imagine the city wants to get paid first (or have a very strong assurance they will get paid) before they start allowing a large, tax delinquent parcel to be chopped up into smaller, still delinquent parcels. 

Currently the owners are moving the property from the street to the yard to avoid a misdemeanor issue and will be receiving a courtesy compliance notice for unsightly household items on the property.

If you are indeed not a US person, it's poor logic, and anecdotal at best, to suggest that US compliance costs for a US person shouldn't be that expensive because Canadian compliance costs aren't that expensive for you.Ultimately, the people that specialize in this compliance area aren't going to be cheap, and when the penalties for even non-negligent failure to file a complete return for many of these US forms start at many thousand dollars per form per year, you want someone who knows what they're talking about and is well experienced. 

Because I'm using rollover funds to purchase the franchise, I will need to use a third party to do all my rehabs in order to maintain compliance with the ROBS structure.  

Then call all the top brokers in your area, build a relationship and let them know what you are looking for and if they have something come up, assure them you will pull the trigger.