ad valorem general property tax
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 322 U.S. 174 - United States v. Allegheny County Pa · 1944Most cited · 1,116 citing opinions
not regarded primarily as a form of personal taxation but rather as a tax against the property as a thing; its procedures are more nearly analogous to procedures in rem than to those in personam; the power to tax is predicated upon jurisdiction of the property, not upon jurisdiction of the person of the owner; in both theory and practice the property is the subject of the tax and stands as security for its payment