{"iri":"https://folio.openlegalstandard.org/RCp7CWkln0LsVi6oRkR2MY5","label":"Non-Recurrent Taxes on Property","sub_class_of":["https://folio.openlegalstandard.org/RBVCwr551O94R7T2y8aKsPS"],"parent_class_of":[],"is_defined_by":null,"see_also":[],"comment":null,"deprecated":false,"preferred_label":"One-Time Property Tax","alternative_labels":["Lump-Sum Property Tax","Non-Regular Property Tax","Occasional Property Tax","Special Property Levy"],"translations":{},"hidden_label":null,"definition":"Non-Recurrent Taxes on Property are one-time levies imposed on property, distinct from regular, recurrent property taxes. These include taxes on net wealth to meet emergency expenditures or for redistribution purposes and other non-recurrent taxes such as those on land value increases due to development permissions or local facility enhancements","examples":[],"notes":[],"history_note":null,"editorial_note":null,"in_scheme":null,"identifier":null,"description":null,"source":null,"country":null}