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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.
The view tax is a term for the fact that the appraisal of a piece of real estate in preparation for assessing property tax includes aspects of a property that are subjective, such as its view. It was also the informal name for a 2005 bill in the legislature of the U.S. state of New Hampshire (see below ).
Each U.S. state has a recording act, a statute which dictates the legal procedure by which an individual claiming an interest in real property (real estate) formally establishes their claim to that property. The recordation of property rights becomes particularly significant where an unscrupulous dealer in land purports to sell the same tract ...
Chapter 61 is a voluntary current use program designed by the Massachusetts Legislature to tax real property in the Commonwealth of Massachusetts at its resources value rather than its highest and best use (development) value. Landowners who enroll their land in the program receive property tax reductions in exchange for a lien on their ...
Farmington is a town in and the county seat of Franklin County, Maine, United States. [2] As of the 2020 census , its population was 7,592. [ 3 ] Farmington is home to the University of Maine at Farmington , Nordica Memorial Auditorium, the Nordica Homestead, and the annual Farmington Fair.
Franklin County is a county located in the state of Maine, United States. As of the 2020 census, the population was 29,456, [1] making it the second-least populous county in Maine. Its county seat is Farmington. [2] The county was established on May 9, 1838, and named for Benjamin Franklin. [3]
Farmington is a census-designated place (CDP) comprising the center of the town of Farmington, which is the county seat of Franklin County in Maine, United States. The population of the CDP was 4,288 at the 2010 census, [2] out of 7,760 people in the town as a whole. The University of Maine at Farmington is located within the CDP.
In 1649 the first Middlesex County Registry of Deeds was created in Cambridge. On April 19, 1775, Middlesex was the site of the first armed conflict of the American Revolutionary War. In 1855, the Massachusetts State Legislature created a minor Registry of Deeds for the Northern District of Middlesex County in Lowell. [5]
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