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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.
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The tax administrator may also determine the payment of real estate tax in installments, while the due date of individual installments shall be determined in the decision by which the tax is levied. If the tax levied is higher than EUR 33,000, the city/municipality shall determine the payment of the tax in at least two equal installments.
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.
Reef Point Estate was located in Bar Harbor, Maine, United States, on Mount Desert Island. Reef Point was the coastal “cottage” of Mary Cadwalder Rawle and Frederic Rhinelander Jones, the parents of landscape architect, Beatrix Farrand (1872–1959). It stood beside Bar Harbor's Shore Path. [1]
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