§ 8795 Land Assessment Reapportionment

• •If a big piece of land is split into smaller pieces, the government can change how much each new piece owes in taxes or fees.
• •The government will update the list of who owes what after checking it carefully.
• •Even if some of the old taxes weren’t paid on time, the new split pieces will still have to cover those old unpaid amounts, plus any extra fees.

Imagine you own a big farm, and you split it into 5 smaller farms to sell. The original farm had some unpaid taxes from last year.

The government will look at the new smaller farms and decide how much each one should pay in taxes. Even though the big farm had unpaid taxes, each of the 5 new farms will now have to pay a share of those old taxes, plus any extra fees for being late.