Real Estate Math

In South Dakota, an annual property tax bill of $4,200 is paid in arrears. Closing is September 30. How much does the seller owe in prorated taxes?

A$2,100
B$3,150✓ Correct
C$3,500
D$4,200

Explanation

Taxes per month = $4,200 ÷ 12 = $350. Seller's period = Jan 1 to Sep 30 = 9 months.

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