Practice & ContractsQuestion 106 of 120

A sale closes on the first day of a 30-day month. Annual property taxes are $3,600, paid in arrears. Using a 360-day year, the daily tax proration amount is:

a.$5
b.$10
c.$12
d.$30

Explanation

Annual taxes of $3,600 divided by 360 days equals $10 per day. Proration divides shared expenses like taxes between buyer and seller based on the closing date. A 360-day banker's year is often used to simplify the math.

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