| 词汇 | ad valorem |
| 释义 | `1`ad valorem`2` "LAW.COM Dictionary": adj. Latin for "based on value," which applies to property taxes based on a percentage of the county's assessment of the property's value. The assessed value is the standard basis for local real property taxes, although some place "caps" (maximums) on the percentage of value (as under Proposition 13 in California) or "parcel taxes" which establish a flat rate per parcel. See also: property tax |
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