Most people are familiar with the concept of easements. As defined by Black's Law Dictionary (7th ed.), an easement is
Any landowner contemplating the grant of a new easement over his property should consider whether he wants the grantee to assume a portion of the property taxes. By statute, property taxes are usually assessed to the landowner. Therefore, unless there is an agreement with the easement holder (dominant estate) stating otherwise, the obligation to pay property taxes-including for the easement portion of the property-will continue to lie with the landowner even after the grant and recording of the easement.
Some landowners have private roadways or footpaths existing on their property (the servient estate) that serve as easements or rights of ways for use by other individuals (easement holders). Often these passageways have existed for many years. They can range from simple, meandering dirt foot paths or driveways to paved or gravel roads.