Sec. 1. If for any taxable year a local taxpayer is subject to different tax rates for the tax imposed by a particular county, the taxpayer's tax rate for that county and that taxable year is the rate determined in the last STEP of the following STEPS: STEP ONE: For each tax rate in effect in a year, multiply: (A) the number of months in the taxpayer's taxable year in which the rate is in effect; by (B) the rate. STEP TWO: Divide: (A) the sum of the amounts determined under STEP ONE; by (B) twelve (12).
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