1. C.J.S. Taxation §§ 1–3, 5–6.] — ad valorem, adv.
ad valorem
ad valorem (ad v[schwa]-lor-[schwa]m), adj. [Latin “according to the value”] (Of a tax) proportional to the value of the thing taxed. [Cases: Taxation 1, 1201.
1. C.J.S. Taxation §§ 1–3, 5–6.] — ad valorem, adv.