How does classification of the real estate taxation systems look like?

“n. land, improvements and buildings 
thereon, including attached items and 
growing things. It is virtually the same as 
"real property," except real property 
includes interests which are not physical 
such as a right to acquire the property in 
the future.”

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PROPERTY TAX VS REAL ESTATE TAX
Real estate taxes are annual taxes a homeowner must pay on the assessed value of their house. 
Every city and state municipality determines how much the real estate tax rate is by multiplying 
the fair market value of a home by the predetermined percentage in that municipality to arrive at 
the tax assessment value.

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https://taxfoundation.org/real-property-taxes-in-europe-2020/
Early property taxes, which were first implemented 
in feudal times, were levied primarily against land. 
Hence, property tax was paid mostly by those that 
worked as farmers. In modern times, property tax is 
also levied against assets like real estate. The tax is 
paid on a recurrent basis on property owned by 
individuals or legal entities.

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TAX PAYERS AND BASE FOR TAXATION
The taxpayers of RET are: natural persons, legal persons, and organisational units including partnerships, which are:
owners,
freeholders,
perpetual 
usufructuaries 
or
dependent holders of real estate being an ownership of the State Treasury or municipalities.
Depending 
on 
a 
subject 
of 
taxation, 
the 
tax 
base 
of 
RET 
is:
area 
(lands),
usable 
area 
(buildings),
initial 
value 
or 
market 
value 
(construction 
structures).
The given object which is subject of taxation, can be taxed only once, i.e. object which is a building cannot be taxed as a 
construction structure.

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