    <td></td>
              </tr>
            </table>
          <p align="left"><strong>Total Tax = $2,945.00</strong><br></td>
        </tr>
      </table>      
      <p>Where land is sold and adjustments are made to account for land tax (see <a href="#Whois">who is liable for the payment of land tax</a>) the calculation of land tax to be apportioned between the seller and buyer must be based on the calculation of a <a href="#Single">single holding tax</a> for the property concerned. By using the <