Reallocate Assessments. Based on the background research, Consultant shall update the assessment roll to reflect any parcel subdivisions or parcel consolidations and reallocate assessments as appropriate for any new parcels.
Real Estate Taxes All taxes and installments for special assessments will be prorated for the calendar year based on taxes levied. If taxes have not been levied, then they will be prorated based upon taxes for the previous year, adjusted for the most recent mill levy, if known.