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[48] Conceptually, a property tax is a proxy for income tax - rightly or wrongly presuming that a certain level of property holdings indicate a certain ability to pay taxes on a regular basis

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The term "Completely restored condition" means that the item(s) may have modifications and/or alterations including replacement parts, added embellishments, new hardware, screws & hinges, new finish and re gilding, new structural and cabinet work

The donor must prove residency via social security number and other proof of local address

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