ad valorem tax

A tax imposed proportionally on the value of something (esp. real property), rather than on its quantity or some other measure. [Cases: Taxation 1. C.J.S. Taxation §§ 1–3, 5–6.]

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词条贡献者

译者Celia，毕业于新加坡知名法学院，擅长翻译涉及信息和智能技术领域的法律文件。