(1)财产税
对纳税人在某一日期拥有的动产或不动产从价征收〔ad valorem〕的税种，通常由地方政府征收。
(→ad valorem)

(2)〈英〉土地收入税
根据1952年《所得税法》〔Income Tax Act〕对土地收入征收的所得税。1969年《财政法》〔Finance Act〕对之重新作出规定。

• rebuttal
• rebuttal evidence
• rebuttal of presumption
• rebutter
• rebutting evidence
• recall
• recall a judgment
• recalling witness
• recall of judicial decision
• recall of mandate, writ or order
• recall of pardon
• recall of public officer
• recall of witness
• recall technique
• recant
• recantation
• recanvass
• recapitalization
• recaption
• recapture
• recapture clause
• recapture of depreciation
• Receditur a placitis juris potius quam injuriae et delicta maneant impunita.
• receipt
• receipt in full