Accrued and Other Liabilities - Summary of Accrued and Other Liabilities (Detail) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Golf Course Lease	$ 2,321,373	$ 2,602,638
Accrued Property Taxes	1,097,110	40,042
Reserve for Tenant Improvements	569,151	812,493
Accrued Interest	298,520	1,195,231
Environmental Reserve and Restoration Cost Accrual	1,581,377	2,405,635
Cash Flow Hedge - Interest Rate Swap	366,690
Other	1,883,512	1,811,880
Total Accrued and Other Liabilities	$ 8,117,733	$ 8,867,919

Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes.

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Amount of expenses incurred but not yet paid nor invoiced, and liabilities classified as other.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for contractual rent under lease arrangements.

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Amount of accrued but unpaid interest on deposit liabilities.

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Carrying amount as of the balance sheet date of the liability for remediation, site restoration, postclosure, monitoring commitments, or other exit costs associated with the sale, disposal or abandonment of a particular property resulting from unanticipated contamination of the assets.

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This item represents the deferred credit for an incentive or inducement received by a lessee from a lessor, in order to motivate the lessee to enter the lease agreement, which incentive or inducement is to be recognized as a reduction of rental expense over the lease term.

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Fair value as of the balance sheet date of all interest rate derivative liabilities designated as cash flow hedging instruments.

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