§ 8938 Supplementary Assessment Payment Plan
Imagine you own a piece of land, and the government adds a new tax on it. Before, you had to pay the tax all at once, but now you can split it into two payments each year.
The government must cancel the old tax rule and let you pay the new tax in two parts each year. Each part must be at least 3.5% of the total tax.
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§ 8938 Supplementary Assessment Payment Plan
Last verified: January 23, 2026