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Chapter 78 TAXATION AND SPECIAL ASSESSMENTS×ARTICLE I. IN GENERAL Sec. 78,100. Fees and charges. ARTICLE II. ROOM TAX Sec. 78.101. Definitions. Sec. 78.102. Imposition of tax. Sec. 78.103. Tax moneys.
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Taxation is the practice of imposing a financial charge on individuals or entities by a government. Special assessments are additional charges levied on property owners in a specific area to fund improvements or services that benefit the property.
Property owners are typically required to file taxation and special assessments, as they are responsible for paying these charges on their properties.
Taxation and special assessments forms can usually be filled out online or in person, depending on the specific requirements of the governing authority. Property owners must provide accurate and relevant information about their property and financial situation.
The purpose of taxation and special assessments is to fund public services and improvements that benefit the community as a whole or a specific area. These charges help support infrastructure, education, public safety, and other essential services.
Property owners must report details about their property, such as its value, location, and any improvements made. Additionally, they may need to provide information about their income and financial situation to determine the appropriate tax amount.
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