- The customary annual tax imposed upon all taxable property within the taxing district to provide revenue for the usual and ordinary day-to-day expenses of the government, being imposed without reference to return by the government of special benefit to any property, only securing to the taxpayer the general benefit which results from protection to his person and property and the promotion of various enterprises and schemes which have for their object the welfare of all residents of the district. 51 Am J1st Tax § 27.
Ballentine's law dictionary. Anderson, W.S.. 1998.
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