Final answer:
Ad valorem taxes are property taxes that can vary by local government and are often more actively avoided by businesses than individuals through the use of certain technologies or strategies.
Step-by-step explanation:
The question pertains to the differences in tax avoidance between ad valorem tax on business use personalty versus personal use personalty.
Ad valorem taxes are taxes based on the assessed value of an item, such as real estate or personal property. Local governments typically impose these taxes, and tax rates can vary significantly.
Businesses may seek to avoid these taxes through various means, and this avoidance is often considered more common than with personal use property. It’s worth noting that certain technologies or strategies can be employed by businesses to legally minimize their tax liabilities.
Moreover, the visibility and lump-sum nature of property tax payments contribute to their unpopularity, which may drive both individuals and businesses to seek ways to reduce their tax burden.