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"Real Property", "real estate", and "land" mean <br /> not only the land itself, but also buildings, <br /> structures, improvements, and permanent <br /> fixtures on the land, and all rights and <br /> privileges belonging or in any way appertaining <br /> to the property. <br /> "Taxing Unit" means a county or municipality <br /> authorized to levy ad valorem property taxes. <br /> "Valuation" means appraisal and assessment. <br /> • <br />