Lax aspects in case of a property as a subject of taxation
Journal Title: Globalization, the State and the Individual - Year 2017, Vol 2, Issue 14
Abstract
A property tax is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a fede- rated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mort- gage value.
Authors and Affiliations
Tomasz Wołowiec
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