People and goods aren't part of the car. Refrigeration equipment for example is part of the taxable value of the refrigeration truck, ie. basic truck + refriger

People and goods aren't part of the car. Refrigeration equipment for example is part of the taxable value of the refrigeration truck, ie. basic truck + refrigeration equipment would be taxed higher than just the same basic truck. Similarly scyscraper is a part of that piece of real estate consisting of land + scyscraper.