Property Tax on Financial Assets

Reading 10 Page 173 Volume 2. 4.2.3 Taxes." Propert tax most often refers to taxation of real property but may also apply to financial assets." can any one please explain how property tax applies to financial assets? immidietly REITS strike to my mind but i dont know

Not having the books in front of me, I would assume they’re talking about a tax on accumulated wealth.