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Property Tax
A tax on the value of property (usually real estate, but sometimes personal property as well) levied by a local government. The property's value is usually established by a public assessor. Local government entities may also impose special taxes for particular public property improvements such as sidewalks, tree planting, or storm drains that benefit property owners. (See also: ad valorem tax, millage)
LA-WS3:DRU.1.4.1.130427.19500