reglab/housing_qa huggingface dataset:
32 V.S.A. § 1556
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1556. Witnesses before General Assembly

§ 1556. Witnesses before General Assembly|A committee of either House or a committee, board, or commission appointed pursuant to an act or joint resolution of the General Assembly, when so authorized, may summon witnesses to appear before it and call for the production of persons and papers. The Sergeant at Arms shall require under oath from each witness a voucher giving the miles travelled and the days he or she attends. Such witnesses and the officer summoning them shall receive the same fees as in Superior Court. A member of the General Assembly shall not receive such fees during a session thereof. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)
32 V.S.A. § 1557
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1557. Payment

§ 1557. Payment|When the Commissioner of Finance and Management receives such subpoenas and witness vouchers, he or she shall issue his or her warrant for such sum as he finds due to the Sergeant at Arms. (Amended 1959, No. 328 (Adj. Sess.), § 8(b); 1983, No. 195 (Adj. Sess.), § 5(b).)
32 V.S.A. § 1559
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1559. Compensation of law enforcement officers for attendance at proceedings

§ 1559. Compensation of law enforcement officers for attendance at proceedings|(a) No full time State Police officer, municipal police officer, game warden or other State employee shall be paid or accept any compensation as a witness in any civil or criminal proceeding to which the State is a party.(b) In any civil proceeding in the State in which a full time State Police officer, municipal police officer, game warden, or other State employee is subpoenaed as a witness either because of his or her expert knowledge with regard to his or her employment area or because of his or her past official actions the fees due him or her as a witness shall be paid by the party summoning the witness to the clerk of the Court to be paid to the State, the county, or the municipality, depending upon which governmental unit employs the individual.(c) These persons shall be compensated for such attendance by their employer according to the terms of their employment. (Added 1969, No. 294 (Adj. Sess.), § 24, eff. April 9, 1970; amended 1983, No. 106 (Adj. Sess.).)
32 V.S.A. § 1593
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1593. Service without the State

§ 1593. Service without the State|An officer required to serve a requisition or execute process without the State shall receive therefor $3.00 a day and necessary expenses.
32 V.S.A. § 1595
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1595. Mileage in criminal causes

§ 1595. Mileage in criminal causes|In criminal causes, the officer shall make oath to the mileage, in excess of one mile, charged by him or her as correct before an account thereof is allowed, and the Commissioner of Finance and Management shall not allow for travel in excess of one mile unless actually made, and mileage shall cover transportation when furnished in executing the order of a court for commitment to jail. (Amended 1959, No. 328 (Adj. Sess.), § 8; 1983, No. 195 (Adj. Sess.), § 5(b).)
32 V.S.A. § 1596
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1596. Fees forbidden

§ 1596. Fees forbidden|Fees shall not be allowed to an officer for the service of a capias, bench warrant, or other writ for the arrest of a person who is under a recognizance taken before an officer authorized by law to take such recognizance, requiring the appearance of such person before the Superior Court. (Amended 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1973, No. 249 (Adj. Sess.), § 96, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 211.)
32 V.S.A. § 1597
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1597. Returns

§ 1597. Returns|All officers serving criminal process shall make return with bill of fees thereon. (Amended 1969, No. 131, § 21, eff. April 23, 1969.)
32 V.S.A. § 1631
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1631. Trustees' fees

§ 1631. Trustees' fees|The person summoned as trustee shall be allowed $0.06 a mile for his or her travel, and $1.50 for each day's attendance before the Superior Court, the same for travel and $0.75 for each day's attendance before a commissioner. (Amended 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974, No. 249 (Adj. Sess.), § 97, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 212.)
32 V.S.A. § 1632
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1632. Costs allowed trustee

§ 1632. Costs allowed trustee|When costs are allowed to a trustee in a cause tried by a commissioner, such sum shall be allowed for the travel and attendance of witnesses and for his or her counsel before the commissioner, as in case of witnesses and counsel before a master.
32 V.S.A. § 1633
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1633. Appraisers of attached or replevied property

§ 1633. Appraisers of attached or replevied property|The fees of persons appointed to appraise personal property attached, or to be replevied, shall be at the rate of $0.20 for each hour actually spent in such appraisal.
32 V.S.A. § 1634
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1634. Per diem for appraisers

§ 1634. Per diem for appraisers|Appraisers appointed under section 4447 of this title shall each receive from the State $15.00 a day for time actually spent in the discharge of their duties and their necessary expenses when away from home on official business. (Amended 1963, No. 193, § 40, eff. June 28, 1963.)
32 V.S.A. § 1637
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1637. Commissioners of jail delivery

§ 1637. Commissioners of jail delivery|(a) The fees of commissioners of jail delivery shall be as follows:  (1) For each citation, $0.34; (2) For two certificates to a person admitted to the poor debtor's oath, $0.25; (3) For attending a court of jail delivery, $2.00 a day to each commissioner who attends, and for travel, $0.10 a mile one way.   (b) The fees of the commissioners shall be allowed by the Commissioner of Finance and Management and paid by the State. (Amended 1959, No. 328 (Adj. Sess.), § 8(b); 1983, No. 195 (Adj. Sess.), § 5(b).)
32 V.S.A. § 1672
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1672. Town treasurer's fee for receiving taxes

§ 1672. Town treasurer's fee for receiving taxes|Town treasurers shall be allowed one percent on all sums paid by the taxpayers to them, computed on actual cash receipts after deduction of discounts taken, unless the town by vote fixes their compensation otherwise. (Amended 1959, No. 171, § 10.)
32 V.S.A. § 1674
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1674. Delinquent tax commission and collection costs

§ 1674. Delinquent tax commission and collection costs|The fees and penalties collected by collectors of taxes shall be as follows:  (1) Where a municipality does not vote to collect its taxes by its treasurer, the collector shall not tax or collect of the taxpayer any commission or fees on taxes paid within the time established in the notice required by section 4772 of this title. (2) On all taxes collected after the expiration of the time established in the notice required by section 4772 or 4792 of this title, the collector may charge and collect from the taxpayer a commission of eight percent on the amount of the tax, unless a municipality votes otherwise pursuant to subdivision (3) of this section. (3) For all taxes collected after the expiration of the time established in the notice required by section 4772 or 4792 of this title, voters of a municipality may adopt by a majority vote of the municipality's members present and voting at an annual or special meeting:  (A) The percent of the amount of the tax collected that shall be charged as a commission, provided that the adopted percent does not exceed eight percent. (B) A grace period or graduated commission schedule for taxes paid within a defined time frame after the established time of payment.  (4) Whenever it is necessary to levy on persons or personal estate, the collector shall be allowed to tax and collect from the taxpayer, as further compensation, such fees as sheriffs are allowed for levying executions. (Amended 1993, No. 68, § 1; 1997, No. 26, § 1; 2003, No. 100 (Adj. Sess.), § 1.)
32 V.S.A. § 1675
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1675. Fence viewers

§ 1675. Fence viewers|Fence viewers shall receive $6.00 for each day's service. At the time of performing such service, they shall adjudge the proportion of their fees and expenses to be paid by the parties interested. Any of such parties paying the same may recover of each other party the portion so adjudged to be paid by him or her, with full costs, in a civil action under this section. (Amended 1971, No. 185 (Adj. Sess.), § 236(d), eff. March 29, 1972.)
32 V.S.A. § 1676
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1676. Inspector of lumber, shingles, and wood

§ 1676. Inspector of lumber, shingles, and wood|The fees of an inspector of lumber, shingles, and wood shall be $0.04 a cord for the first ten cords and $0.01 for each additional cord, and $0.25 for each 1,000 feet of lumber, to be paid by the person applying for the measurement.
32 V.S.A. § 1677
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1677. Weigher of coal

§ 1677. Weigher of coal|The fees of a weigher of coal shall be $0.10 for the first ton and $0.04 for each additional ton, to be paid by the person applying for the weighing.
32 V.S.A. § 1678
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1678. Impounders and poundkeepers

§ 1678. Impounders and poundkeepers|Impounders and poundkeepers shall receive the following fees: for all horse kind and neat cattle, $0.12 a head; for sheep, $0.02 a head; for swine, $0.08 a head; three-fourths to the impounder and one-fourth to the poundkeeper.
32 V.S.A. § 1679
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1679. Persons taking up estrays

§ 1679. Persons taking up estrays|A person taking up an estray shall receive for notifying the town clerk, $0.25 and for each advertisement posted, $0.25 cents.
32 V.S.A. § 1680
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1680. Tree warden

§ 1680. Tree warden|When a town or incorporated village fails to fix the compensation of a tree warden or his or her deputies, they shall receive such compensation as the selectboard or trustees determine.
32 V.S.A. § 1681
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1681. Building inspector

§ 1681. Building inspector|A building inspector shall receive such compensation for his or her services as the board of alders, selectboard, or trustees determine, payable as the salary of other municipal officials.
32 V.S.A. § 1711
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1711. County clerks

§ 1711. County clerks|County clerks shall receive the same fees as town clerks in the matter of vital registrations.
32 V.S.A. § 1712
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1712. Town clerks

§ 1712. Town clerks|Town clerks shall receive the following fees for issuing marriage licenses and vital event certificates:  (1) For issuing and recording a civil marriage license, $60.00 to be paid by the applicant, $10.00 of which sum shall be retained by the town clerk as a fee, $35.00 of which shall be deposited in the Domestic and Sexual Violence Special Fund created by 13 V.S.A. § 5360, and $15.00 of which sum shall be paid by the town clerk to the State Treasurer in a return filed quarterly upon forms furnished by the State Treasurer and specifying all fees received by him or her during the quarter. Such quarterly period shall be as of the first day of January, April, July, and October. (2)-(4) [Repealed.] (5) Fees for vital event certificates shall be charged as specified in 18 V.S.A. § 5017. (Amended 1959, No. 171, §§ 11-14; 1971, No. 84, § 15; 1979, No. 142 (Adj. Sess.), § 19; 1981, No. 123 (Adj. Sess.), § 1; 1985, No. 204 (Adj. Sess.), § 2; 1993, No. 170 (Adj. Sess.), § 14; 1997, No. 59, § 8a, eff. June 30, 1997; 1999, No. 91 (Adj. Sess.), § 19; 2001, No. 65, § 32c; 2005, No. 202 (Adj. Sess.), § 9a; 2007, No. 76, § 33e, eff. June 7, 2007; 2007, No. 174 (Adj. Sess.), § 21; 2009, No. 3, § 12a, eff. Sept. 1, 2009; 2009, No. 91 (Adj. Sess.), § 14, eff. May 6, 2010; 2011, No. 162 (Adj. Sess.), § E.220.3; 2015, No. 149 (Adj. Sess.), § 35; 2017, No. 46, § 61, eff. July 1, 2019; 2017, No. 113 (Adj. Sess.), § 186.)
32 V.S.A. § 1714
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1714. Burial certificates

§ 1714. Burial certificates|Persons issuing certificates giving permission to bury a dead body shall receive $5.00 for each permit to be paid by the applicant. Persons issuing certificates giving permission to entomb or move a dead body which has already been issued a certificate giving permission to bury shall receive $1.00 to be paid by the applicant. (Amended 1963, No. 102, § 7, eff. May 22, 1963; 1999, No. 49, § 225.)
32 V.S.A. § 1715
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1715. Vital records search; copies search

§ 1715. Vital records search; copies search|(a) Upon payment of the fee established under 18 V.S.A. § 5017, the Office of Vital Records or the Vermont State Archives and Records Administration shall provide a certified copy of a vital event certificate, or shall ascertain and certify what the vital event certificate shows, except that the word "illegitimate" shall be redacted from any birth certificate furnished. The fee for the search of the vital records is $3.00 which is credited toward the fee for the first certified copy based upon the search.(b) Fees collected under this section shall be credited to special funds established and managed pursuant to chapter 7, subchapter 5 of this title, and shall be available to the charging departments to offset the costs of providing those services. (Added 1967, No. 278 (Adj. Sess.), § 26; amended 1975, No. 8, § 2; 1979, No. 56, § 11; 1975, No. 142 (Adj. Sess.), § 20; 1985, No. 224 (Adj. Sess.), § 4; 1995, No. 148 (Adj. Sess.), § 4(c)(2), eff. May 6, 1996; 1997, No. 59, § 8, eff. June 30, 1997; 2001, No. 143 (Adj. Sess.), § 63, eff. June 21, 2002; 2003, No. 163 (Adj. Sess.), § 9a; 2007, No. 76, § 21; 2007, No. 153 (Adj. Sess.), § 27; 2011, No. 3, § 93, eff. Feb. 17, 2011; 2017, No. 46, § 62, eff. July 1, 2019.)
32 V.S.A. § 1751
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1751. Fees when not otherwise provided

§ 1751. Fees when not otherwise provided|(a)(1) Officers and persons whose duty it is to record deeds, proceedings, depositions, or make copies of records, proceedings, docket entries, or minutes in their offices, when no other provision is made, shall be allowed:   (A) The sum of $0.60 a folio therefor with a minimum fee of $1.00; (B) The sum of $2.00 for each official certificate; (C) For the authentication of documents, $2.00; (D) For other services such sum as is in proportion to the fees established by law.  (2) Provided, however, that no fees shall be charged to honorably discharged veterans of the Armed Forces of the United States, or to their dependents or beneficiaries, for copies of records required in the prosecution of any claim for benefits from the U.S. government, or any State agency, and fees for copies of records so furnished at the rates provided by law shall be paid such officers by the town or city wherein such record is maintained.   (b)(1) Whenever court officers and employees or officers and employees of the Judicial Bureau furnish copies or certified copies of records, the following fees shall be collected for the benefit of the State:   (A) The sum of $0.60 a folio with a minimum fee of $1.00 when a copy is reproduced by typewriter or hand; (B) The sum of $0.25 a page with a minimum fee of $1.00 when a copy is reproduced photographically; (C) For each official certificate, $5.00; however, one conformed copy of any document issued by a court shall be furnished without charge to a party of record to the action; (D) For the authentication of documents, $5.00; (E) For a response to a request for a record of criminal history of a person based upon name and date of birth, $30.00. (F) For appointment as an acting judge pursuant to 4 V.S.A § 22(b) for the purpose of performing a civil marriage, $100.00. (G) For exemplified certificates, $10.00.  (2) However, the fees provided for in this subsection shall not be assessed by these officers and employees in furnishing copies or certified copies of records to any agency of any municipality, State, or federal government or to veterans honorably discharged from the Armed Forces of the United States, their dependents or beneficiaries, in the prosecution of any claim for benefits from the U.S. government, or any State agency. (Amended 1959, No. 171, § 16; 1963, No. 37, § 20; 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1971, No. 105, § 5, eff. July 1, 1971; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1973, No. 266 (Adj. Sess.), § 9, eff. July 1, 1974; 1981, No. 33, § 2; 1995, No. 77 (Adj. Sess.), § 5, eff. March 21, 1996; 1997, No. 121 (Adj. Sess.), § 25; 2003, No. 70 (Adj. Sess.), § 23, eff. March 1, 2004; 2003, No. 163 (Adj. Sess.), § 32; 2007, No. 153 (Adj. Sess.), § 21; 2009, No. 3, § 12a, eff. Sept. 1, 2009; 2009, No. 154 (Adj. Sess.), § 213; 2017, No. 76, § 3.)
32 V.S.A. § 1752
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1752. Tax appeals

§ 1752. Tax appeals|If under the provisions of section 4467 of this title the Director of the Division of Property Valuation and Review or the Court reduces the appraisal value of the taxpayer's property by more than 20 percent of the appraisal value, then the appeal fee shall be returned to the taxpayer. (Amended 1959, No. 158, § 4, eff. May 5, 1959; 1969, No. 253 (Adj. Sess.), § 2; 1997, No. 59, § 14, eff. June 30, 1997.)
32 V.S.A. § 1753
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1753. Inquests

§ 1753. Inquests|The fees and expenses of inquests on the dead and buildings burned shall be the same as in criminal causes before a court. (Amended 1973, No. 249 (Adj. Sess.), § 98, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 214.)
32 V.S.A. § 1754
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1754. Entry and detainer

§ 1754. Entry and detainer|On trial for entry and detainer, there shall be allowed $0.50 each warrant, $1.00 to each of the justices, $2.00 to the party recovering, and $1.00 to each juror.
32 V.S.A. § 1755
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1755. Travel expenses in causes tried before auditors, etc.

§ 1755. Travel expenses in causes tried before auditors, etc.|A party finally recovering in an action tried by an auditor, referee, or commissioner shall recover $0.06 a mile for his or her travel in this State and $0.75 a day for his or her attendance at the hearing.
32 V.S.A. § 1758
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1758. Masters, auditors, referees, and commissioners

§ 1758. Masters, auditors, referees, and commissioners|(a) Unless otherwise provided, the pay and the expense allowance for commissioners, masters, auditors, and referees shall be fixed by the Court or by the presiding judge thereof and paid by the State.(b) The Superior Court may order that the cost of a master be shared by the parties, with the shares specified in the order, if:  (1) the distribution of property is contested and governed by 15 V.S.A. § 751 and the value of the property to be distributed exceeds $500,000.00; or (2) one or both parties seek an award of maintenance under 15 V.S.A. § 752 and the parties have non-wage income of $150,000.00 or more, excluding up to $500,000.00 of income from the sale of a primary residence or jointly owned business. (Amended 1971, No. 185 (Adj. Sess.), § 236(a), (b), eff. March 29, 1972; 2015, No. 58, § E.204.10.)
32 V.S.A. § 1760
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1760. Fees of county clerks for index of deeds and index of records

§ 1760. Fees of county clerks for index of deeds and index of records|The county clerks shall receive from the county, for making the general index of existing land records under 27 V.S.A. § 401, $1.00 for each 100 entries upon such index; and for making an index as provided in 4 V.S.A. § 656, such sum as the assistant judges certify to be reasonable, to be allowed by the Commissioner of Finance and Management in the accounts of the clerks. (Amended 1959, No. 328 (Adj. Sess.), § 8; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1983, No. 195 (Adj. Sess.), § 5(b); 2009, No. 154 (Adj. Sess.), § 215.)
32 V.S.A. § 1761
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1761. Supervisors of unorganized towns and gores

§ 1761. Supervisors of unorganized towns and gores|A supervisor of unorganized towns and gores shall receive in addition to his or her per diem the following fees:  (1) For collecting taxes, he or she shall receive five percent of the amount collected by him or her; (2) Upon the sale of lands of nonresidents, he or she shall receive the same fees as the collector of town taxes in like cases; (3) In the performance of his or her duties relating to dogs, he or she shall receive the same fees as town clerks.
32 V.S.A. § 1762
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1762. Miscellaneous fees

§ 1762. Miscellaneous fees|The Secretary of State shall fix and alter fees for copies, statements, filing, and other services where the amount of the fee is not otherwise fixed by law. (Added 1967, No. 278 (Adj. Sess.), § 28, eff. July 1, 1968.)
32 V.S.A. § 1763
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 17 - Fees and Costs|§ 1763. Stenographic services; transcripts

§ 1763. Stenographic services; transcripts|An agency, department, board, or commission may retain the services of stenographic reporters to furnish verbatim and certified transcripts of evidence of proceedings before it, including quasi-judicial proceedings. (Added 1987, No. 120, § 1; amended 1995, No. 178 (Adj. Sess.), § 418, eff. May 22, 1996.)
32 V.S.A. § 3001
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 101 - Construction|§ 3001. Taxation

§ 3001. Taxation|(a) "Person" as used in Parts 2, 4, and 5 of this subtitle shall include a partnership, association, corporation, or limited liability company.(b) "Party to a civil union" is defined for purposes of this title as under 15 V.S.A. § 1201(5).(c) "Laws of the United States," "federal tax laws" and other references to United States tax law shall mean United States tax law applied as if federal law recognized a civil union in the same manner as Vermont law. (Amended 1997, No. 50, § 8, eff. June 26, 1997; 1999, No. 91 (Adj. Sess.), § 20; 2001, No. 140 (Adj. Sess.), § 18, eff. June 21, 2002.)
32 V.S.A. § 3002
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 101 - Construction|§ 3002. Taxable property construed

§ 3002. Taxable property construed|The words "taxable property" as used in this subtitle shall include taxable estate, both real and personal.