TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

land tax [1 record]

Record 1 2004-09-22

English

Subject field(s)
  • Taxation
DEF

A tax assessed on the value (usually the annual rental value) of land. Land, for this purpose, usually includes any buildings upon it but in some countries the site value only is taxed.

OBS

Compare with "property tax".

French

Domaine(s)
  • Fiscalité
CONT

Le fardeau de la taxe sur le sol doit être absorbé par son propriétaire étant donné que cette taxe ne peut en aucune façon modifier la quantité de sol disponible. [...] plus l'impôt est élevé, moins l'est la valeur marchande du terrain.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Impuesto proporcional, de tipo único, sobre las bases valoradas en el catastro.

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