Assertion: property's owner | /r/HasProperty | liable
Facets:
value: for tax on those separate interests
type: PURPOSE
value: usually
type: DEGREE
value: for the tax
type: PURPOSE
Source sentences:
text: The owner of the property on that date is liable for the tax.
text: Owners of Severable Interests - The owner of mineral rights, surface rights or crops, timber, quarry and similar interests that have been separated from the land is usually liable for tax on those separate interests.