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Terminology
- 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.