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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 administration of real estate tax is handled by the municipality in whose territory the real estate lies. In cities with multiple city districts, the tax administration of real estate tax is handled by the department of local taxes and fees and not by the city districts. For example, Bratislava or Košice. [55]
Location of Huntingdon County in Pennsylvania. This is a list of the National Register of Historic Places listings in Huntingdon County, Pennsylvania. This is intended to be a complete list of the properties and districts on the National Register of Historic Places in Huntingdon County, Pennsylvania, United States. The locations of National ...
Names appear as they are listed on the deed.
Statewide, a 5% excise tax applies to accommodations. [37] Municipalities may impose an additional tax of up to 6% (6.5% in the city of Boston). [38] In December 2018, Massachusetts Governor Charlie Baker signed into law a bill applying the state hotel tax to short-term rentals (such as Airbnb) with an exemption for rentals fewer than 14 days. [39]
This is a list of the National Register of Historic Places listings in Northampton County, Pennsylvania. This is intended to be a complete list of the properties and districts on the National Register of Historic Places in Northampton County , Pennsylvania , United States .
The shopping mall portion of the company became a publicly held real estate investment trust, Crown American Realty Trust, and Crown American Hotels controlled the company's hospitality businesses. At its peak, Crown American operated 30 shopping malls, the Hess's department store chain (with 73 locations), and 20 hotels and motels.
Mountain Top is an unincorporated area and census-designated place (CDP) in Luzerne County, Pennsylvania, United States. As of the 2010 census , its population was 10,982. [ 3 ]