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Fair Market Value
The price at which an asset would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
Federal Disaster
An event causing severe damage or distress, officially declared a disaster by the federal government to make federal assistance available.
Tax Return
A document filed with state or federal authorities that reports income, expenses, and other pertinent tax information.
Wild Fires
Uncontrolled fires in wildland areas, often exacerbated by drought, wind, and heat, causing extensive damage to ecosystems and property.
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