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The word tax assessment is used in different ways, but often refers to a tax liability owed by a taxpayer. In the case of property, a tax assessment is an evaluation or an estimate of value that is typically performed by a tax assessor. The assessment leads to an "assessed value," which is a base number used in the calculation of the property tax.
Composition of state and local tax revenues by sales taxes (brown), property taxes (white), licenses and other fees (grey), individual and corporate income taxes (green) in 2007. Determining the value of property is a critical aspect of property taxation, as such value determines the amount of tax due.
Davis County is a county in northern Utah, United States. As of the 2020 United States Census , the population was 362,679, [ 1 ] making it Utah's third-most populous county. Its county seat is Farmington , [ 2 ] and its largest city by both population and area is Layton .
Lane County Assessment and Taxation collects property taxes for the county as well as the cities, school districts and other special districts in the county. The county said the total property tax ...
In 1879, the Presidio County Commissioners Court assessed a 50-cent tax per $100 valuation to finance the construction of what would become the original Presidio County Courthouse and jail on the previously donated Keesey property on the northwestern portion of the present courthouse square in Fort Davis. The Commissioners Court accepted a bid ...
In my opinion the least bad tax is the property tax on the unimproved value of land, the Henry George argument of many, many years ago." [ 72 ] Paul Krugman agreed that LVT is efficient, however he disputed whether it should be considered a single tax, as he believed it would not be enough alone, excluding taxes on natural resource rents and ...
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Under Davis–Stirling, a developer of a common interest development is able to create a homeowner association (HOA) to govern the development. As part of creating the HOA, the developer records a document known as the Declaration of Covenants, Conditions, and Restrictions against the units or parcels within the HOA with the county recorder.
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