The County Assessor, Controller-Treasurer and Tax Collector make up the primary county property tax administration team. The Assessor is responsible for establishing assessed values used in calculating property taxes, and maintaining ownership and address information. The Tax Collector bills and collects the taxes, reports the amounts collected to the Controller-Treasurer. The Controller-Treasurer's Property Tax Division then allocates and distributes (apportions) the taxes to the appropriate jurisdictions countywide.