For property in a district within a special metropolitan city, is property tax levied as both metropolitan city tax and district tax, and what property falls outside that rule?
General information · Not legal advice
Material to check
In the practice file, we read the papers showing where the taxed property sits, so that its address places it inside a district in a special metropolitan city's jurisdiction, and the tax assessment notice, which shows whether the amount was computed as ordinary property tax or as a levy this rule excludes.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the rule at face value: for property in a district within a special metropolitan city's jurisdiction, property tax is levied as special metropolitan city tax and district tax, notwithstanding the ordinary allocation rule, while the provision names what it does not reach — the property tax on ships and aircraft under the Local Tax Act and the property tax computed under further provisions of that Act.
Another reading stresses that the exclusion does not end the matter: the levy computed under those further provisions of the Local Tax Act is instead levied as special metropolitan city tax alone, notwithstanding the ordinary allocation, so the same address can produce one amount governed by this rule and another outside it, and the provision does not say how the two authorities share the administration of the whole.
Your judgment
Does the file show which computation rule produced each assessed amount, so that the reader can tell which parts of the levy this rule covers?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change the property it excludes or the allocation it sets, or if a decision holds that a particular levy falls inside or outside the excluded category.