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SG-W:/ Pop up tax references

There are two acts that pertain to the "pop up" tax situation:  P.As. 260 and 
261 of 2000, the former eliminating the pop up when agricultural land is 
transferrred to an owner who promises to maintain the land use and the latter 
creating the recapture tax amounting to the difference in what was paid and 
what would have been paid.


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