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List and describe operating real estate. 2. The PT-42N form will be used to list and describe non-operating real estate. 3. The PT-42NP forms will be used to list and describe non operating personal property. 4. All real estate which is returnable by the taxpayers to the Department of Revenue must be shown. Exempt property must also be listed and described, with the word exempt shown in the Fair Market Value column. 5. A PT-42, PT-42N and/or PT-42NP must be filed in DUPLICAT.

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