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Property Tax
Property tax is the branch of tax law that relate to the taxation of land and buildings.
 
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Property tax is a tax on real property. Typically the tax is assess on some estimate of the market value of the property. This can be difficult as the fair market value of a property is usually estimated in a crude manner. The following is often used, the area where the property is located, the amount of land, the square footage of the buildings, whether the basement has been finished, zoning, whether the basement is walkout and the number of fireplaces. This is extra-ordinarily crude.

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