| gen. |
property tax (levy that is imposed primarily upon land and buildings. In some countries, including the United States, the tax is also imposed on business and farm equipment and inventories. Sometimes the tax extends to automobiles, jewelry, and furniture and even to such intangibles as bonds (bond), mortgages (mortgage), and shares of stock that represent claims on, or ownership of, tangible wealth. The amount payable is based not on a person's or a company's total net wealth but on gross value without regard to debts. Britannica – АД); сorporate property tax (для юридических лиц Дмитрий_Р) |
