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ASSESSOR
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STATE
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TAXING
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JURISDICTIONS
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TREASURER
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establishes
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enacts
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Board of Supervisors
School Boards
Cities and Towns
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Various Districts
Fire-Flood-Sanitation
Library-Water-Other
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VALUE
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X
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ASSESSMENT RATIOS
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X
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PRIMARY TAX RATES
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+
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SECONDARY TAX RATE
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=
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TAXES
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OWNERS -- Determine value in the market by using and selling ... pay taxes
VOTERS -- Choose Administration ... Districts and Bonds