Ah, thank you for the clarification, and my apologies for only reading every other word in the WP article before posting. ;) I didn't realize it was on occupi

Ah, thank you for the clarification, and my apologies for only reading every other word in the WP article before posting. ;) I didn't realize it was on occupied property, my bad. Based still on wikipedia, I would describe this as a regressive tax. The amount to pay increases sub-linearly with increase in the value of the thing taxed. In Canada, property tax is paid by the owner, not the occupant, and it pays for the same things (garbage collection, libraries, schools, etc).