personal property tax
1personal property tax lien — A lien for unpaid taxes on personal property, usually extending to the real as well as the personal property of the taxpayer, and sometimes a lien only upon the real estate. 51 Am J1st Tax §§ 1011, 1018 …
2Personal property — For other uses, see Personal property (disambiguation). Property law …
3property tax — noun An (usually) ad valorem tax charged on the basis of the fair market value of property. The scope of taxable property varies by jurisdiction and it may include personal property in addition to real estate. Syn: personal property tax, rates,… …
4property tax — n: a tax levied on real or personal property (as by a municipality) compare excise, income tax Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …
5property tax — tax that is collected on real estate and personal property …
6property tax — a tax levied on real or personal property. [1800 10] * * * Levy imposed on real estate (land and buildings) and in some jurisdictions on personal property such as automobiles, jewelry, and furniture. Some countries also levy property taxes on… …
7Property tax — Taxation An aspect of fiscal policy …
8property tax — noun a capital tax on property imposed by municipalities; based on the estimated value of the property • Syn: ↑land tax • Hypernyms: ↑capital levy • Hyponyms: ↑council tax * * * a tax levied on real or personal property. [1800 10] * * * …
9personal property — personalty Any property other than real property (realty). This distinction is especially used in distinguishing property for inheritance tax Personal property includes money, shares, chattels, etc …
10property tax — noun Date: 1808 a tax levied on real or personal property …
