It is 5 minutes into the game, I am enjoying the first few sips of my first beer and some food when my phone rings.  

It is my understanding that if there is 1 lot/parcel, it will go by unit count.

I have a small parcel somewhere and would like to build something like this. 

I have a contract on a parcel of land in a vastly developing community in South Philly.

SO....now I'm working on that note....with the recent slowdown in the energy industry, I'm hoping it'll take me about a year or 18 months to pay off my home, and at that time, I'll allow myself to go into the office (either project management or people management), and work on getting my funding together again for another go at REI - should not take too long with no other expenses besides taxes, food, gas, and misc. 

I have a parcel with 2 buildings and a house.

If you buy diesel fuel or eat food, part of that money you spend is coming to me.  

Now, if your daughter and her family had been living there for the majority of the last 5 years, the IRS would likely recognize this as a tenant-landlord relationship (even if they werent paying rent) and would basically make the argument that you had turned that parcel into an investment property so you may end up paying long-term capital gains tax on that portion of the sale. 

Does anyone know of any or want to connect over some food?

Instead of filing 1 deed of trust (mortgage) for the seller's note and putting the lien on 3 parcels, break it up into 3 separate liens....for example sake - $200k on the house, $100k on one lot, $70k on the other lot.