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This tax may be imposed on real estate or personal property. The tax is nearly always computed as the fair market value of the property, multiplied by an assessment ratio, multiplied by a tax rate, and is generally an obligation of the owner of the property. Values are determined by local officials, and may be disputed by property owners.
The uninhabited island is mostly forested in pine and birch trees and the island is now part of Acadia National Park. There are walking trails on the island. A sand and gravel bar exposed only a couple of hours at low tide connects Bar Island to Bridge Street in Bar Harbor. At low tide visitors often walk across, or park cars on the exposed bar.
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Development of the island was explored in the 1980s, with wells drilled for 14 potential properties, but these plans fell through due to a weak real estate market. The island was purchased in three parcels by the Maine Coast Heritage Trust in 2003 and 2004 for a total cost of $6.3 million. [4]
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]
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