| APN: |
Assessor's Parcel Number, a unique number assigned by the County Assessor to identify a property. |
| Billing address: |
The property owner's designated address to receive tax bills and other property tax or assessment related information. |
| Business Personal Property value: |
All property except real estate, including airplanes, boats, and business property such as computers, supplies, furniture, machinery and equipment. (Most business inventory, household furnishings, personal effects, and pets are exempt from taxation.) |
| Document No.: |
Recorder's associated number assigned at time of recording. |
| Document Type: |
Code used by the Recorders office associated with title document. For more information, or definitions of Document Types, contact the County Recorder at 299-2481 or at www.clerkrecorder.org. |
| Exemption: |
Allowance of a deduction from the taxable assessed value of the property as prescribed by law. |
| Inactive Parcel: |
An inactive assessor's parcel number (APN) may be due to a property split or combination. Parcels are assigned a new APN due to a boundary change or limitations in the size of the assessor's map book. In every case, the old APN is made inactive. |
| Lien Date: |
The time when taxes for any fiscal year become a lien on property; and the time as of which property is valued for tax purposes. The lien date for California property is 12:01 a.m. on January 1st (effective January 1, 1997) preceding the fiscal year for which the taxes are collected. For example the 2002 Lien year provides information as of January 1, 2002. |
| Net Assessed Value: |
Taxable amount of assessed property; the total assessed value minus exemptions. |
| Real Property: |
Land and improvements to the land, such as structures. |
| Roll Year: |
The year following the annual lien date, beginning on July 1, and ending on June 30. |
| Situs Address: |
Physical address of a property. |
| Supplemental Assessments: |
When property is assessed due to a change in ownership or completed new construction, a supplemental assessment is issued. This is separate and in addition to the annual regular assessment roll. It is based on the net difference between the previous assessed values and the new assessed values for the remainder of the assessment year(s). |
| Tax Default Date: |
Tax Collectors Information indicating taxes are delinquent on the real property as of a certain date. For more information contact the Tax Collector at 808-7900 (The Interactive Voice Response System) or e-mail at scctax@tax.co.scl.ca.us |
| Tax Rate Area: |
The County is divided into tax rate areas determined by the varying boundaries of cities, schools, and special districts. Property in different tax rate areas may be subject to different tax rates from voter approved bond indebtedness. The first two digits of each tax rate area identify the area in which the property is located - the city or the unincorporated area. |
| Transfer Date: |
Event date of the change in the ownership of, or change in the manner that, property is held. |
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