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May 7, 2015
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The tax burden is then adjusted to reflect these changes.
For example, if a person owns a vacant piece of land, the assessed value would be lower than that of improved properties. Once that property is improved in any way such as by clearing the land, building a structure or bringing electric, phone or water service to the property, the value increases...
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In turn, the tax burden increases as improvements are assessed.
Property tax payments are due annually in most cases, although the annual amount is frequently divided into periodic installments. This may mean quarterly payments, which is common with commercial property. With homes, it is often charged in monthly installments, which may be added to mortgage payments...
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