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This memorandum discusses the supplemental tax penalty of $36,136.00 due to the property owner's failure to recertify property enrolled in the Tree Growth Program.
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A memorandum is a written report that is prepared for a person or committee in order to provide them with information about a particular matter.
How to Write a Memo Start with your heading. Write your introduction. Provide background on the issue. Outline action items and timeline. Justify your reasoning. Soften any blows. Communicate urgency. Include a closing statement.
Since memos are straightforward and direct, the introduction informs recipients about the purpose of the memo. The body explains and elaborates on the purpose of the memo by giving details and clarifications. The conclusion wraps up the memo with a call to action or a final reminder or a rationale.
The format of a memo follows the general guidelines of business writing. A memo is usually a page or two long, single spaced and left justified. Instead of using indentations to show new paragraphs, skip a line between sentences. Business materials should be concise and easy to read.
memorandum noun [C] (DOCUMENT) a short written report prepared specially for a person or group of people that contains information about a particular matter: Michael Davis has prepared a memorandum outlining our need for an additional warehouse.

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A memorandum is a written document used for internal communication within an organization, summarizing important information, decisions, or requests.
Typically, individuals within an organization who are responsible for reporting or communicating specific information to management or other departments are required to file memoranda.
To fill out a memorandum, include the date, recipients, sender's information, subject line, and a clear message summarizing the purpose and any necessary details.
The purpose of a memorandum is to facilitate communication, document decisions, convey policies, and ensure that relevant parties are informed of important matters within an organization.
A memorandum should report information such as the date, the sender's and recipient's names, a subject line, and the body content which may include key messages, decisions made, or requests for action.
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