Sentence:  To summarize , it may be said that there is no one prevailing practice in Rhode Island with respect to the taxation of movable property , that assessors would like to see an improvement , and of those who <WSD>have</WSD> an opinion , that assessment by the town of location is preferred on the basis of their present knowledge . 
Meaning of the word marked with <WSD> tags:  have or possess, either in a concrete or an abstract sense