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 regarding boats , airplanes , mobile homes , etc. , <WSD>seem</WSD> to add to the uncertainty of the proper origination point for assessment . 
Meaning of the word marked with <WSD> tags:  give a certain impression or have a certain outward aspect