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Developers of affordable housing in New York State will have a new tool to assist them when the Affordable Housing Property Tax Reform Act goes into effect on January 1, 2006. While certainly not impossible (consider, for example, the Tax Reform Act of 1986), it seems risky if not foolhardy to embark on a tax reform crusade in an election year. The court gave weight to the fact that the temporary regulation tracks the Tax Reform Act of 1986 Blue Book. |
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