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The unit property tax factor is calculated by dividing the prior year s aggregate tax rate by 12. If the aggregate tax rate is expressed in dollars per 100 of valuation divide by 100 and then divide by 12. It represents one-twelfth of the preceding year s aggregate tax rate at the location. For fleet dealer and subsequent sales that are not included in the motor vehicle inventory the unit property tax is -0-. If no unit property tax is assigned state the reason. the total amount of unit propert ...

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