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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.[Blacks Law 8th]