| NOUN | possession | land tax, property tax | a capital tax on property imposed by municipalities |
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| Meaning | A capital tax on property imposed by municipalities; based on the estimated value of the property. | |
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| Synonym | property tax | |
| Narrower | council tax | A tax levied on households by local authorities |
| Broader | capital levy | A tax on capital or property |
| Spanish | IBI, impuesto real, impuesto sobre bienes inmuebles, impuesto sobre la propiedad | |
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