... have a look-see, if and when you find time: Park Place Car Condo - The Luxury Parking Condo Might make sense structuring as a limited partnership (e.g., Public Storage). Thin market, hard to get customers. That many historic and exotic vehicles, concentrated in one place, insurance actuaries are going hike premiums in that particular collection block, into the stratosphere. Denote, that the floor plan doesn't show showers, but photographs do, makes for the perfect place, safe behind locked gates, for jerk-CEOs to hide assets from their wives, and rendezvous with their significant other. Samuel, '04