<owl:Class xmlns="https://folio.openlegalstandard.org/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:v1="http://www.loc.gov/mads/rdf/v1#" xmlns:owl="http://www.w3.org/2002/07/owl#" xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:xsd="http://www.w3.org/2001/XMLSchema#" xmlns:folio="https://folio.openlegalstandard.org/" xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" xmlns:skos="http://www.w3.org/2004/02/skos/core#" rdf:about="https://folio.openlegalstandard.org/RCp7CWkln0LsVi6oRkR2MY5">
  <rdfs:subClassOf rdf:resource="https://folio.openlegalstandard.org/RBVCwr551O94R7T2y8aKsPS"/>
  <rdfs:label>Non-Recurrent Taxes on Property</rdfs:label>
  <skos:altLabel>Lump-Sum Property Tax</skos:altLabel>
  <skos:altLabel>Non-Regular Property Tax</skos:altLabel>
  <skos:altLabel>Occasional Property Tax</skos:altLabel>
  <skos:altLabel>Special Property Levy</skos:altLabel>
  <skos:prefLabel>One-Time Property Tax</skos:prefLabel>
  <skos: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</skos:definition>
</owl:Class>