纳税义务
the state of being liable to assessment or taxation
同义词： ratability
... ratevariance比率的差异 费率差异 rateability纳税义务 rateablevalue纳税的价值 财产应课税价值 ...
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That is because of an ongoing dispute about the rateability of properties which have been vacated.
BBC: Public sector ?4.5m rates arrears