a tax levied according to the value of the property, merchandise, etc., being taxed.
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How to use ad valorem tax in a sentence
Paragraph 357 (quoted above) is ruled to cover them and they are thus subject to a 20% ad valorem tax.A Text-Book of Precious Stones for Jewelers and the Gem-Loving Public | Frank Bertram Wade
An ad valorem tax would most certainly have quite eliminated the fifty, the one hundred, and the two hundred per cents of profit.The American Indian as Slaveholder and Seccessionist | Annie Heloise Abel
An ad valorem tax is one levied with reference to the value of the article.Government in the United States | James Wilford Garner