The amount phased in in the last year in which a tax increase or decrease is phased in plus the total urban dictionary sex acts list in Kawartha Lakes phased in in the previous years must equal the tax increase or decrease for each property as determined under subsection 3 or 4.
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The municipality or local board shall not consider whether to impose the penalties referred to in subsection 5 on a member of council or of a local board.
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