I would utilize a very experienced acquistion attorney. There can be serious property tax consequences down the road. I know even experienced operators who have had this problem.
Agreed, you should first talk to an attorney. The county Assessor can probably provide you with the value of the land and the park (improvements). The remaining amount would be goodwill. When I purchased my park I had the seller sign an Allocation of Value document that stated the land/improvement value along with the goodwill amount.