Mr. LeClair and Ms. Bartoli own adjacent hobby farms. They have just received their property tax notices

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Mr. LeClair and Ms. Bartoli own adjacent hobby farms. They have just received their property tax notices providing the following assessment and tax information:

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The regional government applies one property tax rate to residences and a lower tax rate to land and farm buildings. What are these tax rates (expressed in percent to the nearest 0.01%)?
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