@TrumpDailyPosts Use the “claimings race” rule. Owner can designate any value he wants. The owner must pay tax at that value—or tbe tax collector can buy it at the same number.
@EtienneT_Esq Pre laptop: I wrote notes by hand but my handwriting is dreadful so I typed a rewrite in the next couple of days. Still have those binders from 70-plus years ago.