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Jon Stewart Hilariously Claps Back At Claim He 'Overvalued' His Property Like Trump Did
(secondnexus.com)
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Do you run a commercial / residential building in Manhattan? Your 3 br 2 ba house is easy to value from known records and prior sales. They probably don't even visit it.
Every large building on Manhattan is different. The state asseses it themselves but also assumes building owners are not lying in their records. Some well placed lies can easily save millions in taxes. That's what Trump did.