The One Time Tax Levy is a feature in Simburbia, added in the Optimisation Update. It replaced the Manual Audit and Build Token Return buttons. The opposite of the Government Grant is the Government Grant, also added in that update.
When placed into the Plot Modification Selector the plot's Land Value will be decreased by 1, but you will get 7 money. Since Power Plants, Parks, and Abandoned buildings do not have land value, this will not work on them.