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<br />"SECTION 4 (c) On and after January 1 2012 all real and personal property in areas
<br />affected b~ the resurvey of the boundary line which was subiect to ad valorem taxation on
<br />January 1 2012 shall be subiect to ad valorem taxes in the county to which the property >s
<br />reassigned for the fiscal year be ig nnin~ July 1 2012 to the same extent as it would have been
<br />had it been correctly recognized by the tax departments of each county on March 1, 2012,
<br />except as hereinafter provided with respect to classified registered motor vehicles. On July 1,
<br />2011 the adjoining county tax administrators shall transfer to the respective county tax
<br />assessors the ad valorem tax listings and valuations for all real and personal property subiect to
<br />ad valorem taxation in areas affected by the resurvey of the boundary line except class>fied
<br />motor vehicles which were registered in the adioinins; counties prior to July 1 2011. For the
<br />Senate Bi1120.1* Session Law 2011-88 Page 3
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