From: tabnak.ir
Subject: میزان مالیات بر خانه‌های خالی تعیین شد
Date: Sun, 12 Apr 2026 01:20:36 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--A7CDBBEA65B62FCBF960D32421AB3C79_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----A7CDBBEA65B62FCBF960D32421AB3C79_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----A7CDBBEA65B62FCBF960D32421AB3C79_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----A7CDBBEA65B62FCBF960D32421AB3C79_MULTIPART_MIXED--