FOLIO Ontology

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Identification

IRI:
https://folio.openlegalstandard.org/RCp7CWkln0LsVi6oRkR2MY5
Label Non-Recurrent Taxes on Property
Preferred Label One-Time Property Tax
Identifier N/A
Alternative Labels
Lump-Sum Property Tax Non-Regular Property Tax Occasional Property Tax Special Property Levy

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

Class Relationships

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Parent Class Of 0

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Additional Information

Metadata

Comment

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Description

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Notes

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Editorial Information

History Note

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Editorial Note

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Deprecated

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Source and Origin

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