Now there is a possibility that you could qualify for a 1031 exchange to defer the capital gains taxes but that is over my head and I am not sure the rules on that surrounding an inherited property - maybe seek real estate legal or tax advice from a professional on that. 

You just have to make sure to never miss a payment otherwise all the deferred interest hits.

With that much equity have you thought about a 1031 into 2 or more properties putting 20% down to grow faster or is your main goal to fund your future home while deferring capital gains.  

But this gain can be deferred for a couple of years while I rebuild.

This is very high level info, but I can provide more information once you chose a park.As far as your other questions on choosing the best park to put in your portfolio, I would defer to others as I can only speak to the financing side. 

If you want to sell and use a 1031 exchange to purchase a bigger property or multiple properties you could defer the tax losses and then I think it would be worth looking into.

Purchase price: $395,000 Cash invested: $55,000 We purchased a duplex with a ton of deferred maintenance.

Do you need the cash now or roll it into something bigger and defer the taxes on the sale. 

Because you have to purchase at least as much as you sell to defer all tax in a 1031.  2.5 is 2.5!

Make it a priority to meet with the tenants right away, ask them for any deferred maintenance or anything else that needs to be fixed.