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An assessor is not allowed to reassess property based only on its recent sale. The County Board passed a resolution in May allowing the extension but each municipality were required to pass a similar resolution for it to take full effect. As discussed above, the Legislature is authorized to provide for the assessment and taxation of various classes of property. The chatham county property tax assessor of chatham is of lake county. The nonresident may also be liable for payment of estimated income tax on the gain to be recognized.
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