What is the difference between a property tax and an excise tax?

"Generally, a property tax taxes ownership per se without conditions . . . [while] an excise tax is 'a tax on the exercise of one of the incidences of property ownership,' such as the ability to transfer or devise property or the ability to use, store, or consume it. Stated another way, the excise tax is a tax on the privilege of exercising the taxed incident of ownership. [Citation.]" (City of Oakland v. Digre, supra, 205 Cal.App.3d at p. 106.)