Property owners in the United States and various other countries are also subject to zoning and other restrictions. These restrictions include building height limits, restrictions on architectural style of buildings and other structures, setback laws, etc.
Like most other types of property, lots or plots owned by private parties are subject to a periodic property tax payable by the owners to local governments such as a county or municipality. These real estate taxes are based on the assessed value of the real property; additional taxes usually apply to transfer of ownership and property sales.