rates: a local tax on property (usually used in the plural)
tax: charge against a citizen's person or property or activity for the support of government
protoctista: in most modern classifications, replacement for the Protista; includes: Protozoa; Euglenophyta; Chlorophyta; Cryptophyta; Heterokontophyta; Rhodophyta; unicellular protists and their descendant multicellular organisms: regarded as distinct from plants and animals