Ad valorem taxes are taxes

“On real property describe(d as) a general tax levy which applies a given (tax) rate to the assessed valuation of all taxable property within a particular taxing district. Such is the tax levied by a county to pay for general expenditures, such as fire and police protection, and for general improvements, such as fire stations, police stations, and public buildings, which are deemed to benefit all property owners within the taxing district, whether or not they make use of or enjoy any direct benefit from such expenditures and improvements.”¹

“General ad valorem taxes also include levies to satisfy assessments of such taxing entities as municipalities, school districts, community college districts, water districts, and the like, whose activities and facilities likewise may, or may not, benefit a particular property owner. General ad valorem taxes may additionally include levies to pay the cost of deferred expenses, such as voted indebtedness of a county, a city, or a local taxing district, incurred to finance general public improvements like water filtration, sewage disposal, rapid transit, and harbor construction.”¹

And now you know!

1. See Solvang Mun. Improvement Dist. v. Board of Supervisors, 112 Cal.App.3d 545, 552, 169 Cal.Rptr. 391 (1980).