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Only an experienced lawyer can give you a complete answer, but setting a housesite rate on both properties clearly violates the basic principle of Act 68, which was to grant a lower tax rate to the "principal residence with appurtenant structures on 2 acres of contiguous ground," or words close to that.  In Eden, they get no comfort from doing that, as our NR rate is almost identical to the Residential rate.
 
Bruce/ Eden.
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From: [log in to unmask] href="mailto:[log in to unmask]">Town of Burke
To: [log in to unmask] href="mailto:[log in to unmask]">[log in to unmask]
Sent: Friday, February 05, 2010 11:48 AM
Subject: Residential vs Non Residential

Question of the day:  We have a married couple in town, they own two houses.  She lives in one and he lives in the other.  Can they get the residential rate on both.  The two houses are owned jointly by both per the deeds. Sherry/ Burke Listers Office