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@ssands - in essence I do similar to theducks, at the highest level I use virtual libraries - I think of them as the 'sections' that one finds in municipal libraries.
In my commercial book library I have a 'Section/#section' custom column, it is type Text, with a fixed set of values (Biographies, Fiction, and Reference)
I only content tag the Reference and Biographies sections, but sparsely and manually - I don't content tag Fiction. I have one virtual library for Biographies and another for Reference, for Fiction I have three virtual libraries (Fiction - Unread, Fiction - Read Again, Fiction - The Rest). The subsets are based on an AdminTags custom column (e.g. #section:"=fiction" and #admintags:"=read again" etc).
I prefer to segregate tags that relate to content e.g. 'political' and 'linguistics' from tags relating to administrative issues, eg 'read again', 'convert to epub', 'fix scanning errors'; hence my AdminTags column.
BR
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