- underassessment
- n.低估
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
underassessment
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Land value tax — Land value taxation (LVT) (or site value taxation) is an ad valorem tax where only the value of land itself is taxed. This ignores buildings, improvements, and personal property. Because of this, LVT is different from other property taxes which… … Wikipedia
