There are several factors that could contribute to the lack of attention given to listings for vacant land.

Includes free dropbox storage where you can store your quicken backups for extra protection.

Your question however is about your local property tax assessment which has absolutely nothing to do with anything IRS, including 1031 exchange.So remove all of the irrelevant parts in your story and distill it to your question.

Look at all the economic factors and your exit plan.

@Chris Seveney, as I am continuing to learn, I would not totally rely on audited financials, UNLESS, the audit goes all the way down to the property entities themselves and are auditing the cash flows from tenant payment through to full investment level, including owner contributions and distributions.  

I finished my MBA in finance, which included accounting courses, so I thought I know enough about accounting, especially depreciation,1031's, taxation that I can handle doing accounting and filing taxes myself.At the time, I've been advised that I should have good CPA's and tax advisors if I'm engaged in so many businesses.

Yes, this includes internet.

I have not had a W2 in decades and am able to get financing just fine.Next there are reasonable opportunities everywhere, including LA.

Philly is different, because there are lots of political, crime, and other factors dealing with low demand. 

The investor pointed the buyers to us by including one of our homes on their listing to help buyers visualize a house on the lot and listed us as their a preferred builder.