Are you reading what regular "investors" read? The highest level investors I know read and find opportunity by focusing on niches & specialized knowledge in their state.

You're thinking about bringing a partition action and want to learn more about the process. Once you have filed the partition and the courts have determined the parties’ interest, and the court has entered a judgement, the property is ready for sale. The entry of the interlocutory judgment means that the property is ready for sale. In order for this to occur, the court will appoint a partition referee, or agent of the court to sell it in accordance with the determinations made in the interlocutory judgment. Code of Civil Procedure section 873.510 states that "the referee appointed by the court to make a sale of the property shall sell the property in the manner and following the procedures provided in this chapter." The sale that occurs is a judicial sale, and the law recognizes that the winning offer for the property is not totally complete until the court confirms the sale. Generally, any person can purchase the property at a partition sale, except (a) the referee, (b) the attorney for a party, or (c) the guardian or conservator of a party. Otherwise, Code of Civil Procedure section 873.690 provides that an innocent purchaser of the property who pays good value will receive good title. In addition to the power of sale, the partition referee may conduct any acts necessary to completing the sale, and when issues arise, the partition referee may also ask the court for instructions about how to complete the sale.

I'm sure there are plenty of ways to get the franchise tax board to do a partial discharge. However, have any of you kept the lien on a property and rented it and held it as a cash flowing deal? I have done the due diligence and it appears they have the authority to sell it, however, I'm very curious what the actual situation is, vs. what they can do. My experience has been very unfriendly with them when I failed to pay employee taxes when my CPA forgot to handle it and the fees racked up fast. I'm thinking short sale bc its 300k+ business tax due. But also... if it just stayed there.... it makes sense for a rental kind of...