Assertion: real property's owner | /r/HasProperty | separated
Facets:
value: from the land
type: LOCATION
Source sentences:
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.
text: Since there is no separate LLC tax, the owner can avoid double taxation on both the rental income generated by the property and the appreciation in value of the property upon disposition.