State and Local Taxation Law and Legal Definition

The term "taxation" refers to fees that a governmental body places on persons, property, or property rights for the support of the government, the administration of the law, or the payment of public expenses. The imposition of taxes must be for a public purpose.

States have the power to impose taxes based on a valuation of the land and force the sale of land to enforce the payment of taxes assessed on it. The owner of the land has a right to redeem, or reacquire, land upon payment of taxes due and charges incurred up to the time of sale, and in some jurisdictions, even after the sale.