# Non-Recurrent Taxes on Property

**IRI:** https://folio.openlegalstandard.org/RCp7CWkln0LsVi6oRkR2MY5

## Labels

**Preferred Label:** One-Time Property Tax

**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

## Sub Class Of

- https://folio.openlegalstandard.org/RBVCwr551O94R7T2y8aKsPS

**Deprecated:** False