general ad valorem tax
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 282 U.S. 241 - Memphis Ry Co v. Pace · 1931Most cited · 69 citing opinions
Where the tax is laid generally on all property or all real property within the taxing unit, it does not become arbitrary or discriminatory merely because it is spread over such property on an ad valorem basis; nor where the tax is thus general and ad valorem does its validity depend upon the receipt of some special benefit as distinguished from the general benefit to the community.
How often courts cite the case defining “general ad valorem tax”
Court decisions citing the opinion that defined “general ad valorem tax” — 69 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.