Therefore, it seems that the sellers are already essentially paying for it by selling at a big discount, and having the buyer pay off the lien.

Ray Goto I may have interested buyers for your commercial property when you decide to sellAnd yes 1031 into another investment

As someone who invests in Florida, mobile homes are par for the course.Investing in MH's are not that scary, just keep some basic rules in mind.1) Try to buy newer than 80.  2) Try to buy MH land packages. 3) There is a niche for buying in parks which can be profitable, this is called Lonnie dealers.  

If I were to do a wholesale would the buyer/investors money blacket the back taxes?

There are a lot of parks who won't work with investors and be cautious of parks who have there own units for sale since o have seen parks steer possible buyers to their units.

Probably cost you $1000 all in and you'd probably get a deal done.When people hear 1031 they think "Overpaying is better than giving a pound of flesh to the IRS, I bet I can get a great price for my apartments from this buyer."

Basically, live there for a year.

Meaning if it appraises at 575k then a conventional loan will use that as the value it bases the loan off any sale price higher than that would require the buyer to bring cash to the table on top of what ever percentage is required based on the loan type.  

I'm also wholesaling in SD, If you run across a deal shoot me a message and I'll let you know if any of my buyers are interested.

Unfortunately it seems like they pick and choose their buyers and it isn't based on price.