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Tax cycle
1. The Property Tax Cycle
ASSESSOR
(1)
(1) As required by state law, the Assessor appraises the property and determines
the assessed value as of January 1 of the current year. The property values
are placed on a list called the Assessment Roll.
(2) The Assessor sends the Property Owner a valuation card containing the
valuation of the property as of January 1 of the current year. The Assessment
Roll is then sent to the Auditor-Controller
(3) The Auditor-Controller calculates the tax rates and applies them, along with
any other special assessment taxes, to the assessed value from the
Assessment Roll to create the Extended Tax Roll.
(4) The Tax Collector uses the Extended Tax Roll to print the tax bill which is
mailed to the Property Owner. The Tax Collector collects the taxes and
releases the funds to the Auditor-Controller.
(5) The Auditor-Controller distributes the tax dollars to the taxing agencies such
as schools, cities, county and special districts. (See “Where your Tax $
Goes”)
Property Owner
(2)