Ad valorem taxes are based on a fixed proportion of the value of the property with respect to which the tax is assessed. They require an appraisal of the taxable subject matter’s worth. General property taxes are ad valorem taxes and based on ownership of a property. They are payable regardless of whether the property is used or not and whether it generates income for the owner or not. The most frequent use of property taxes in the U.S. is by municipal governments which are authorized to generate necessary revenue in this way under state law
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