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A spatial representation of the local tax authorities. This polygon feature class was derived from the MunicipalDistrict feature class. It differs from the MunicipalDistrict feature class in areas where the tax authority differs from the legal authority. For example, two municipalities may have a 425 agreement in which an annexation does not occur, but the tax authority for certain parcels changes from one municipality to another. Key attributes include the Name (CVT name) and Type (CVT type: city, village, general law township, charter township), and CVTCode (unique code identifiying the tax authority). |