• Ad Valorem Tax (According to Value)
    A tax that is imposed on the value of property, real or personal.
  • Appeal
    When a taxpayer feels as though his/her property has been assessed incorrectly, they can appeal or petition the assessment.
  • Appraisal
    An estimate of the value of real and personal property.
  • Bankruptcy
    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.
  • Exempt
    Some properties are exempt from paying taxes such as cemeteries, churches, and governmental agencies.
  • Execution
    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.