Final answer:
The question discusses the avoidance of ad valorem tax on personal use personalty compared to business use personalty.
Step-by-step explanation:
The subject of the question is Business. The question is discussing the avoidance of ad valorem tax on personal use personalty compared to business use personalty. The statement implies that taxpayers are more likely to avoid paying the tax on personal use personalty than on business use personalty.
This can be attributed to various reasons such as the flexibility that companies have in adopting technologies to mitigate the tax, as mentioned in an earlier source. Companies can leverage technology to reduce their tax liability, which might be more difficult for individuals with personal use personalty.
Overall, the question is discussing the difference in the avoidance of ad valorem tax between personal use personalty and business use personalty, highlighting that the former is more often avoided by taxpayers.