Tax base

Definition - Noun
1 : a sum (as the total assessed valuation of property in a county) used as the basis of taxation
2 : the source of tax revenue for a governmental body <change the tax base of a school district to reduce the property tax burden>

Based on Merriam-Webster's Dictionary of Law ©2001.
Merriam-Webster, Incorporated
Published under license with Merriam-Webster, Incorporated.
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intrinsic fraud

fraud (as by the use of false or forged documents, false claims, or perjured testimony) that deceives the trier of fact and results in a judgment in favor of the party perpetrating the fraud

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