From: tabnak.ir
Subject: نحوه شناسایی و میزان مالیات خانه‌های خالی
Date: Tue, 07 Jul 2026 09:56:20 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--51503FFF40CDE215315DED4E84C5426B_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----51503FFF40CDE215315DED4E84C5426B_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----51503FFF40CDE215315DED4E84C5426B_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----51503FFF40CDE215315DED4E84C5426B_MULTIPART_MIXED--