You might want to consider consulting with local legal counsel and/or a tax professional for this scenario.
See https://www.avvo.com/business-lawyer.html
See also https://taxexperts.naea.org/listing/service/business-tax-preparation
Provided the home you inherited from your parents is being held for personal use (i.e., not rental use), there is nothing to report beyond, possibly, your shares of the property taxes and any mortgage interest.
If the trailer park is actually a business, then you might want to consider forming a partnership (this may already be a de facto partnership), LLC, S corporation, or other entity for liability purposes, income tax reporting, etc.
A local professional can provide guidance with respect to the various procedures, obligations, licensure required, et al.
