foot frontage rule

foot-frontage rule. Tax. A method of property-tax assessment — used esp. to pay for improvements such as sidewalks and sewers — that considers only the lot’s actual frontage on the line of improvement and ignores the depth of the lot and the number and character of other improvements or their value.

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词条贡献者

资深译员王漾，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与税收策略及补贴有关的法律文件。