| LC control no. | sh 85111757 |
|---|---|
| Topical heading | Real property tax |
| Variant(s) | Council tax Land tax Land use--Taxation Real estate tax Real property--Taxation Taxation of real property |
| See also | Property tax Homestead exemptions |
| Scope note | Here are entered works on the taxation of real property. Works on the effect of various types of taxes on real property are entered under Real property and taxation. |
| Subject example tracing | Note under Real property and taxation |
| Found in | Modelling council tax non-payment in Scotland and Wales, c2003: p. 3 (Until the introduction of the Community charge (or "Poll tax") in Scotland non-payment of local property-based taxes (domestic rates) had not been a problem for local authorities ... its replacement by a new property-based tax, Council tax, in April 1993) OED online, Apr. 27, 2004 (Council. n. 17. Council tax: in the U.K., a tax levied on householders by local authorities, calculated according to whichever of several bands the estimated capital value of a property falls into, and introduced in 1993 to replace the community charge) |
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