{"iri":"http://lmss.sali.org/RCp7CWkln0LsVi6oRkR2MY5","id":"RCp7CWkln0LsVi6oRkR2MY5","label":"Non-Recurrent Taxes on Property","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","prefLabels":["One-Time Property Tax"],"altLabels":["Lump-Sum Property Tax","Non-Regular Property Tax","Occasional Property Tax","Special Property Levy"],"examples":[],"notes":[],"sources":[],"branch":{"iri":"http://lmss.sali.org/R73hoH1RXYjBTYiGfolpsAF","label":"Event"},"parents":[{"iri":"http://lmss.sali.org/RBVCwr551O94R7T2y8aKsPS","id":"RBVCwr551O94R7T2y8aKsPS","label":"Property Tax Payment"}],"children":[],"relations":[],"url":"https://lmss.io/tag/RCp7CWkln0LsVi6oRkR2MY5/","source":{"repo":"sali-legal/LMSS","ref":"3f9ac0c9357b2a971582ae79ede243511d47811d","channel":"pre-release"}}