The other half of the building was a spec, I sold that side also right before drywall ( 60 DOM) 

The HOA has been unable to contact the owners and can't figure out who the lien holder is.

Having no use for them and being unable to sell them leads me to think that they surely can't be worth $450.It's also interesting to note that Lendinghome suggested the appraisals were a starting point on the road to a proper valuation, and that there was some wiggle room.

But PA has a means of collecting property tax liens and municipal liens via sheriff sale (although property tax liens often are handled by county Tax Claim Bureau, not all municipalities elect to go through the Tax Claim Bureau so those end up hiring a law firm and pursuing sheriff sale), and even certain super liens can be wiped by a court order if the sheriff is unable to sell the property for enough to pay all liens.

Competent, well-organized, well-run firms are disincentivized to work for investors at reduced rates doing a lot of work, and small contractors are typically unable to self-manage a high volume of work.

I am unable to make sense of the premium calculation.

When I suggest a property to them, they know from dealing with me, from providing them with the numbers that this is a good investment.In their local area they are unable to get a decent house for what we sell them....my CA buyer always teases me that he can get 3 KC houses for what 1 CA house costs...When & if you choose to buy & hold out of state, find a company that is there for you, find an individual who you feel comfortable to work with.  

Given the time of year, I am unable to seek advise from a local Denver CPA combined with living in Singapore have left me with an important question.  

Those are the predominant species.

I remember going through this briefly in my RE class where we are required to provide tenants with a working AC unit and so on, but I have been doing some digging online and have been unable to come up with much info.