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The clipping this text was read from
The clipping this text was read from

employed. According to Mr. Davis the boundary uncertainty resulted from frequent swapping of land for tax purposes by Commissioners of Revenue in each court. He said that Commissioners had been encouraged in the practice by the Real Estate Appraisal* and Mapping Division of the Dept, of Taxation. When a tract of land lies in two counties the commissioners discuss it and reach an agree-* ment on what percentage of the land each will assess. This is based oh estimate.* It is hard to determine how much revenue a county lodfes from this situation for aside from land taxes, counties receive school allocations based on population, and road tax and ABC funds are also based on this.

87.6%