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(1) Valuation: Evaluation of property by a taxing authority for the purpose of levying a property tax. (2) Taxation: Actual amount of property tax levied on real property and due to the taxing authority. (3) Proportionate charge: Payment share for a common charge apportioned to several property owners in a property association. (4) Special tax levied by government for repair or improvement, such as for sidewalks, sewage systems, and landscaping. (5) Amount paid as compensation for damages made on the individual who wins a legal action in a real estate dispute.