Sentence:  Although the laws of the various states , in general , specify the situs of property , i. e. , residence or domicile of the owner , or location of the property , the exceptions <WSD>regarding</WSD> boats , airplanes , mobile homes , etc. , seem to add to the uncertainty of the proper origination point for assessment . 
Meaning of the word marked with <WSD> tags:  connect closely and often incriminatingly