- Ad Valorem Tax (According to Value)
A tax that is imposed on the value of property, real or personal.
When a taxpayer feels as though his/her property has been assessed incorrectly, they can appeal or petition the assessment.
An estimate of the value of real and personal property.
When an individual or organization is declared financially insolvent by the Bankruptcy Court. There are 4 different types of Bankruptcy-Chapter 7, Chapter 11, Chapter 12, and Chapter 13.
- Delinquent Taxes
Any tax that is not paid by the due date.
Some properties are exempt from paying taxes such as cemeteries, churches, and governmental agencies.
Form used for levying on and selling the delinquent taxpayer's property to satisfy unpaid taxes.
- Execution Docket (The Tax Commissioner's Execution Docket)
Listing of recorded Fi Fa's.
- Fieri Facias (Fi. Fa.)
A judicial writ directing the sheriff to satisfy a judgment from the debtor's property. Applies to personal and real property. This term is used interchangeably with execution.
- Motor Vehicle
A self-propelled wheeled conveyance, such as a car or truck that does not run on rails.
- Mobile Home (Manufactured Home)
A single family dwelling unit, constructed on an I-beam, prefabricated and designed to be transported on its own wheels, a flat bed, trailer or on detachable wheels.
- Nulla Bona
The classification by which the defendant in a Fi. Fa. has been deemed to not have any property within the jurisdiction on which to levy.
- Personal Property
All property that is not real estate, i.e. boats, motors, tractors, farm equipment and machinery
- Real Property
Land and anything erected, growing or affixed to the land.
- Tax Digest
A compilation of all property lying or being in the county. The Tax Digest is prepared every year.