It is best to keep naming unique to each asset to reduce traceability and risk. 

Think of the impacts to pricing when applied to simple supply/demand...you (the government) artifically limit the supply (available STRs) -> prices for STRs go up due to limited supply with the same influx of renters -> more people turn to hotels as the more affordable option -> properties lose their ability to support STRs due to increased vacancy -> property values decrease; not to mention that many tourists opt to stay at AirBnB BECAUSE of their unique experiences; strip that away, and you've removed of a facet of your tourism industry. 

I have a dream of one day building a very unique resort, and I'll get there sooner in life if I go after the big deals.

So Paul ,taking into account your in kind of a unique situation, you'd rent to nurses before a conventional long term tenant?

Very unique. 2) Has appreciated 40K this past year (but I'm not sure its going to get any higher).

In a world filled with "investors", you need to be different, understand how to locate potential motivated Sellers and then more importantly how to help them with their unique situation.

He's not doing anything unique on the real estate side, value add multifamily is a tried and true strategy.

I have a multi-unit unique property.  

Does anyone know of a good CPA they can refer who has experience with this unique situation?

There is a lot involved and each situation is unique.