I agree with @Mike9241; the tax (fee imposed) is deductible based upon Sections 1.164-3 and 1.164-4.
https://www.law.cornell.edu/cfr/text/26/1.164-3
https://www.law.cornell.edu/cfr/text/26/1.164-4
The ad valorem requirement is applicable to personal property taxes while the tax imposed in this instance does not appear to fall within a tax imposed for a local benefit (see links above).
