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URL:  http://boards.fool.com/often-the-valuation-for-real-estate-tax-purposes-16373134.aspx

Subject:  Re: Two Lots Purchased for 1 Price - Basis? Date:  1/1/2002  11:51 AM
Author:  ripwest Number:  56562 of 121219

Often, the valuation for real estate tax purposes will be used as the basis for proration.

Rip

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