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Division of Taxation

Property Administration Activity


This activity involves two separate and distinct statute administration activities; Unclaimed Property and Local Property Tax.

Unclaimed Property is where businesses holding assets (uncashed checks, bank accounts, etc.) that have no activity against them for a specified number of years, are paid over to the State, who then tries to reunite the asset with the rightful owner.

Local Property is responsible for seeing that the numerous statutes directing how land and improvements are valued are administered in a uniform and equitable manner. This branch is comprised of three areas:



Last Updated: Tuesday, 11/11/08




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