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ad valorem tax

   Also found in: Legal, Financial, Encyclopedia, Wikipedia 0.01 sec.
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Noun1.ad valorem tax - a tax levied on the difference between a commodity's price before taxes and its cost of productionad valorem tax - a tax levied on the difference between a commodity's price before taxes and its cost of production
value-added tax, VAT
excise, excise tax - a tax that is measured by the amount of business done (not on property or income from real estate)
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This bill implements recently-passed Section 3(f) of Article VII of the State Constitution regarding ad valorem tax exemptions for real property perpetually dedicated for conservation purposes, including real property encumbered by conservation easements or other perpetual conservation protections.
HB 7157--Real property used for conservation purposes by Florida Bar News
1, 2007, but also threatened to impose an ad valorem tax that would block imports of HFCS for another year.
Mexico may block U.S. HFCS until 2008 by Food & Drink Weekly
The Court of Appeals of Kansas ruled that whether the organization using a property possesses a tax exempt character is relatively immaterial because it is the use of property, not the character of the owner, that determines the applicability of an ad valorem tax exemption.
Tax exemption based on property's use, not owner's status by Appraisal Journal
 
 
 
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