Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 3000 Supplemental Tax Collection

Chapter 3000 Supplemental Tax Collection

County Tax Collectors’ Reference Manual (2012) 
Chapter 3000 - Supplemental Tax Collection
TABLE OF CONTENTS

• 3000. LEGISLATIVE INTENT & GENERAL PROVISIONS
• 3001. RESPONSIBILITIES OF COUNTY OFFICIAL
• 3002. REIMBURSEMENT FOR COSTS

• 3010. GENERAL INFORMATION
• 3011. SUPPLEMENTAL ROLL
• 3012. CURRENT ROLL
• 3013. ROLL BEING PREPARED
• 3014. PROPERTY
• 3015. TRADE FIXTURE IMPROVEMENTS
• 3016. CURRENT TAX RATE
• 3017. FISCAL YEAR
• 3018. NEW BASE YEAR VALUE
• 3019. TAXABLE VALUE

• 3020. REFUND
• 3021. PRESUMED DATE OF SUPPLEMENTAL ASSESSMENT
• 3022. PRORATION FACTOR

• 3100. BILLING SCHEDULE
• 3101. CONTENT OF SUPPLEMENTAL BILL
• 3102. MAILING ADDRESS
• 3103. DUE AND DELINQUENCY DATES
• 3104. DELINQUENCY PENALTIES & COSTS
• 3105. TAX RATE USED
• 3106. COMPUTATION
• 3107. TWO INSTALLMENTS

• 3110. OWNERSHIP PRORATION
• 3111. REFUNDS
• 3112. APPLICATION OF REFUNDS
• 3113. APPLICATION OF REFUND TO FUTURE TAX LIABILITIES
• 3114. CANCELLATION OF SMALL AMOUNTS
• 3115. SUPPLEMENTALS FOR PRIOR YEARS
• 3116. SUPPLEMENTAL ASSESSMENT CAUSED BY DEATH OF ASSESSEE

• 3120. GENERAL APPLICATION
• 3121. FILING PERIOD
• 3122. PRORATION OF EXEMPTIONS DUE TO LATE FILING
• 3123. CUMULATIVE AMOUNT

• 3200. TAX-DEFAULT
• 3201. TAXES NOT A LIEN ON REAL PROPERTY
• 3202. ABSTRACT PREPARATION
• 3203. REDEMPTION
• 3204. EFFECT ON INSTALLMENT PLANS

• 3300. PROCESSING SCHEDULE
• 3301. 1983-84 AND 1984-85 ASSESSMENTS

• 3000-3002 General Information: Requirements Overview
  
• 3010-3019 Definitions: Standard Applications
  
• 3020-3022 Definitions: Special Applications
  
• 3100-3107 Billing Procedures & Requirements: General Applications
  
• 3110-3116 Billing Procedures & Requirements: Special Circumstances
  
• 3120-3123 Billing Procedures & Requirements: Exemptions
  
• 3200-3204 Delinquent Payment Processing: General Information
  
• 3300-3301 Accounting & Record Retention: General Information