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HB 616 - This act specifies that if a political subdivision is created before July first, it shall be considered effective for property tax assessment purposes on the date of certification of the vote approving such political subdivision. If the political subdivision is created on or after July first, it shall be considered effective as of the beginning of the following assessment year. This act is identical to SB 364 (2015) and HB 1242 (2015). MIKE HAMMANN
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