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gravamen

levy

noun grah-BAH-men Rare

Origin: From Latin gravamen (burden, grievance), from gravis (heavy).

Also means

encumbrance

Usage Note

Gravamen is a formal legal and fiscal term for a charge, lien, or tax burden on property or an estate. It differs from impuesto (general tax) in that it denotes a specific encumbrance attached to an asset. The plural is gravámenes — note that the written accent shifts to preserve stress: gra-VÁ-me-nes.

Examples

"La finca tiene un gravamen hipotecario pendiente."

Natural Translation

The property has an outstanding mortgage lien.

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