general tax

1. A tax that returns no special benefit to the taxpayer other than the support of
governmental programs that benefit all. [Cases: Taxation 1, 22. C.J.S. Taxation §§ 1–3, 5–6.] 2.
A property tax or an ad valorem tax that is imposed for no special purpose except to produce
public revenue. Cf. special assessment under ASSESSMENT

[Blacks Law 8th]