/reɪtəbəl/ – adjective
Definition: 1. có thể bị đánh thuế, phải đóng thuế;
2. cân xứng, cân đối.
A more throughout explanation: In legal terms, “ratable” refers to something that is capable of being assessed or taxed at a specific rate or proportion. It typically pertains to property or assets that are subject to taxation based on their value or other relevant criteria.
Example: The property tax is calculated based on the ratable value of the land.