A property tax is an ad valorem tax on the value of a property.
A taxpayer is a person or organization subject to pay a tax. Modern taxpayers may have an identification number, a reference number issued by a government to citizens or firms.
The Canada Revenue Agency is the revenue service of the Canadian federal government, and most provincial and territorial governments. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. Legislation administered by the CRA includes the Income Tax Act, parts of the Excise Tax Act, and parts of laws relating to the Canada Pension Plan, employment insurance (EI), tariffs and duties. The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws.
The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the Treasurer of Australia and the Treasury.
In Canada, taxation is a prerogative shared between the federal government and the various provincial and territorial legislatures.
Rates are a type of property tax system in the United Kingdom, and in places with systems deriving from the British one, the proceeds of which are used to fund local government. Some other countries have taxes with a more or less comparable role, like France's taxe d'habitation.
An ad valorem tax is a tax whose amount is based on the value of a transaction or of a property. It is typically imposed at the time of a transaction, as in the case of a sales tax or value-added tax (VAT). An ad valorem tax may also be imposed annually, as in the case of a real or personal property tax, or in connection with another significant event. In some countries, a stamp duty is imposed as an ad valorem tax.
The Ministry of Municipal Affairs and Housing is the ministry of the Government of Ontario that is responsible for municipal affairs and housing in the Canadian province of Ontario. The current Minister of Municipal Affairs and Housing is Paul Calandra.
Income taxes in Canada constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the fiscal year ending March 31, 2018, the federal government collected just over three times more revenue from personal income taxes than it did from corporate income taxes.
A local service district (LSD) was a provincial administrative unit for the provision of local services in the Canadian province of New Brunswick. LSDs originally covered areas of the province that maintained some services but were not made municipalities when the province's former county municipalities were dissolved at the start of 1967; eventually all of rural New Brunswick was covered by the LSD system. They were defined in law by the Local Service Districts Regulation of the Municipalities Act. In 2017, the Municipalities Act was replaced by the Local Governance Act, which continued the Local Service Districts Regulation.
Alberta Municipal Affairs is a ministry of the Executive Council of Alberta. Its major responsibilities include assisting municipalities in the provision of local government, administering the assessment of linear property in Alberta, administering a safety system for the construction and maintenance of buildings and equipment, and managing Alberta's network of municipal and library system boards.
Act 60, known as "The Equal Educational Opportunity Act", was a Vermont law enacted in June 1997 by the Vermont legislature intended to achieve a fair balance of educational spending across school districts, independent of the degree of prosperity within each district. The law was in response to a Vermont Supreme Court decision in the Brigham vs. State of Vermont case, wherein the court ruled that Vermont’s then existing educational funding system was unconstitutional, because it allowed students in towns with higher total property values to receive a higher level of education funding per pupil than students in towns with lower property values. Act 60 was followed by Acts 68 and 130, which addressed some imbalances caused by Act 60.
Tax assessment, or assessment, is the job of determining the value, and sometimes determining the use, of property, usually to calculate a property tax. This is usually done by an office called the assessor or tax assessor.
The National Tax Agency is the official tax collecting agency of Japan. As of October 2018, the Commissioner of NTA is Takeshi Fujii.
The Wisconsin Department of Revenue (DOR) is an agency of the Wisconsin state government responsible for the administration of all tax laws, as well as valuing property and overseeing the wholesale distribution of alcoholic beverages and enforcement of liquor laws. The Department also administers the state's unclaimed property program and the state lottery.
Boyer v. Boyer, 113 U.S. 689 (1885), was a suit in error brought in a state court of Pennsylvania for an injunction restraining the commissioners of Schuylkill County, Pennsylvania from levying a county tax for the year 1883 upon certain shares in the Pennsylvania National Bank, an association organized under the National Banking Act. The suit proceeds upon the ground that such levy violates the act of Congress prescribing conditions upon state taxation of national bank shares in this, that "other moneyed capital in the hands of individual citizens" of that county is exempted by the laws of Pennsylvania from such taxation. A demurrer to the bill was sustained and the suit was dismissed. Upon appeal to the Supreme Court of Pennsylvania, that judgment was affirmed on the ground that the laws of the state under which the defendants sought to justify the taxation were not repugnant to the act of Congress.
Most local governments in the United States impose a property tax, also known as a millage rate, as a principal source of revenue. This tax may be imposed on real estate or personal property. The tax is nearly always computed as the fair market value of the property, multiplied by an assessment ratio, multiplied by a tax rate, and is generally an obligation of the owner of the property. Values are determined by local officials, and may be disputed by property owners. For the taxing authority, one advantage of the property tax over the sales tax or income tax is that the revenue always equals the tax levy, unlike the other types of taxes. The property tax typically produces the required revenue for municipalities' tax levies. One disadvantage to the taxpayer is that the tax liability is fixed, while the taxpayer's income is not.
Inheritance and gift taxes in Canada have a complex history dating back to Canadian Confederation. They are beginning to see a return to prominence in the provincial sphere.
The Land Tax Act 1910(Cth) and the related Land Tax Assessment Act 1910(Cth) were Acts of the Parliament of Australia which imposed a progressive land tax on the unimproved value of land. They were enacted in November 1910 by the Fisher Labour Government intent on breaking up a number of very large holdings of underutilised, arable land that was secured during the colonial period.
The Assessment Review Board is an independent, quasi-judicial agency in Ontario, Canada. It is one of 13 adjudicative tribunals under the Ministry of the Attorney General that make up Tribunals Ontario.
