What type of property is specifically described as being subject to taxation to fund county services?

The correct choice identifies tangible personal property as the type of property specifically subject to taxation to fund county services. Tangible personal property refers to physical items that can be touched and moved, such as furniture, vehicles, machinery, and equipment. Local governments typically impose taxes on this type of property because it generates revenue that can be used to provide various county services, such as law enforcement, public schools, and infrastructure maintenance.

Real property, on the other hand, consists of land and anything permanently attached to it, such as buildings. While real property is also subject to property taxes, the question specifically seeks to identify a type of property that pertains directly to county service funding. Intangible assets, such as stocks and bonds, do not have a physical presence and are generally not subject to the same property taxation mechanisms as tangible assets. Fixed assets typically refer to long-term assets used in business operations, which might include real property and equipment, but again, the focus on taxation for county services aligns more closely with tangible personal property.