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The impact factor relates to a specific time period; it is possible to calculate it for any desired period. For example, the JCR also includes a five-year impact factor, which is calculated by dividing the number of citations to the journal in a given year by the number of articles published in that journal in the previous five years. [14] [15]
The largest property tax exemption is the exemption for registered non-profit organizations; all 50 states fully exempt these organizations from state and local property taxes with a 2009 study estimating the exemption's forgone tax revenues range from $17–32 billion per year. [53] Exemptions can be quite substantial.
The simplest journal-level metric is the journal impact factor, the average number of citations that articles published by a journal in the previous two years have received in the current year, as calculated by Clarivate. Other companies report similar metrics, such as the CiteScore, based on Scopus.
The administration of real estate tax is handled by the municipality in whose territory the real estate lies. In cities with multiple city districts, the tax administration of real estate tax is handled by the department of local taxes and fees and not by the city districts. For example, Bratislava or Košice. [55]
Allowing a tax-exempt homeowner to vote on property tax increases to homeowners over the threshold, by bond or millage requests For the purposes of statutes, a homestead is the one primary residence of a person, and no other exemption can be claimed on any other property anywhere, even outside the boundaries of the jurisdiction in which the ...
A tax sale is the forced sale of property (usually real estate) by a governmental entity for unpaid taxes by the property's owner.. The sale, depending on the jurisdiction, may be a tax deed sale (whereby the actual property is sold) or a tax lien sale (whereby a lien on the property is sold) Under the tax lien sale process, depending on the jurisdiction, after a specified period of time if ...
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Economic impact analyses are often used to examine the consequences of economic development projects and efforts, such as real estate development, business openings and closures, and site selection projects. [14] The analyses can also help increase community support for these projects, as well as help obtain grants and tax incentives. [15]