    $600,000 - $550,000 = $825.00 ($50,000 @ $1.65 per $100)</p>
            <p align="left"><strong>Total Tax = $2,945.00</strong></p>          </td>
        </tr>
        
        <tr>
          <td bgcolor="#E7F3FF"><p align="left"><strong>Apportionment between properties:</strong></p>
            <p align="left"><strong>Tax for 12 Smith St</strong></p>
            <table width="474" border="0">
              <tr>
                <td width="215"><u>$250,000 (site value)</u></td>
               