<Table> <Tr> <Td> </Td> <Td> This section does not cite any sources . Please help improve this section by adding citations to reliable sources . Unsourced material may be challenged and removed . (April 2011) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This section does not cite any sources . Please help improve this section by adding citations to reliable sources . Unsourced material may be challenged and removed . (April 2011) (Learn how and when to remove this template message) </Td> </Tr> <P> Maurice Lauré, joint director of the French tax authority, the Direction générale des impôts, as taxe sur la valeur ajoutée (TVA in French), was first to introduce VAT with effect from 10 April 1954 for large businesses, and extended over time to all business sectors . In France, it is the most important source of state finance, accounting for approximately 45% of state revenues . </P> <P> A property tax, millage tax is an ad valorem tax that an owner of real estate or other property pays on the value of the property being taxed . There are three species or types of property: Land, Improvements to Land (immovable man made things), and Personal (movable man made things). Real estate, real property or realty are all terms for the combination of land and improvements . The taxing authority requires and / or performs an appraisal of the monetary value of the property, and tax is assessed in proportion to that value . Forms of property tax used vary between countries and jurisdictions . </P>

Where do i find the ad valorem tax