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designation percentage

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 144 — for purposes of this part

For purposes of this subparagraph, the term “designation percentage” means, with respect to any area, the percentage (determined at the time such area is designated) which the assessed value of real property located in such area is of the total assessed value of all real property located within the jurisdiction of the governmental unit which designated such area.