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    <title>Agricultural Land Distance to Municipalities Measured via Access Roads for Accurate Tax Assessment.</title>
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    <description>In between agricultural land and the nearest municipality, if there is a mountain, or lake or private lands or government properties, and in such other cases, where the public has no access to reach the municipality, the distance has to be measured only through the access road and not in a straight line or horizontal plane. - HC</description>
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