下列关于房产税的纳税义务发生时间，表述不正确的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24842' and id < 2122728 and id<>'2122728' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24842' and id > 2122728 and id<>'2122728' order by id asc limit 5