Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 4000 Abstract of Secured Roll

Chapter 4000 Abstract of Secured Roll

County Tax Collectors’ Reference Manual (2012) 
Chapter 4000 - Abstract of Secured Roll
TABLE OF CONTENTS

General Overview: General Information

• 4000. HISTORICAL BACKGROUND
• 4001. DEFINITION

Preparing the Abstract: General Procedures

• 4100. ASSISTANCE WITH REVISIONS
• 4101. PREPARATION OF LIST
• 4102. CERTIFICATE OF AUDITOR
• 4103. RESOLUTIONS OF THE BOARD
• 4104. ADOPTION AS OFFICIAL RECORD
• 4105. DISPENSING WITH DELINQUENT ROLL
• 4106. INDEX
• 4107. INTERNAL CONTROLS

Preparing the Abstract: Periodic Accounting

• 4110. GENERAL APPLICATION
• 4111. ITEMIZED ACCOUNTING
• 4112. REQUIRED AUDITS

Preparing the Abstract: Content

• 4120. FORM
• 4121. REQUIREMENTS
• 4122. ADDITIONAL USE OF ABSTRACT

Preparing the Abstract: Annual Posting to Abstract

• 4130. TAX-DEFAULTED ITEMS
• 4131. MULTIPLE ASSESSMENTS (CROSS-REFERENCE SUGGESTED)
• 4132. CERTIFICATION OF AUDITOR

Recurring Transactions: Redemptions

• 4200. REDEMPTION IN FULL
• 4201. PARTIAL REDEMPTION
• 4202. INSTALLMENT PLAN

Recurring Transactions: Cancellations

• 4210. COMPLETE CANCELLATION
• 4211. PARTIAL CANCELLATION

Recurring Transactions: Corrections to the Abstract

• 4220. GENERAL INFORMATION
• 4221. CLERICAL ERRORS IN INITIAL PREPARATION
• 4222. CLERICAL ERRORS IN SUBSEQUENT ENTRIES
• 4223. PAYMENT ON WRONG PROPERTY
• 4224. PERSONAL PROPERTY
• 4225. STATE-ASSESSED PROPERTY

Recurring Transactions: Sale of Tax-Defaulted Property

• 4230. COMPLETE SALE
• 4231. SALE OF A PORTION OF A PROPERTY
• 4232. DEEDED SUBJECT TO RESALE
• 4233. ACQUISITION BY PUBLIC ENTITIES
• 4234. FORECLOSURE BY PUBLIC ENTITIES

Recurring Transactions: Miscellaneous

• 4240. RETURNED CHECKS
• 4241. NOTICE TO STATE CONTROLLER

Recurring Transactions: Controls

• 4300. INITIAL ENTRY
• 4301. SUBSEQUENT ENTRIES
• 4302. ANNUAL TAX-DEFAULTING
• 4303. OTHER TRANSACTIONS
• 4304. INSTALLMENT PAYMENTS

Recurring Transactions: Abstract File Maintenance

• 4400. GENERAL INFORMATION
• 4401. RETENTION PERIOD
• 4402. TRANSFER FROM ACTIVE TO INACTIVE FILE
• 4403. CROSS-REFERENCE
• 4404. PARCEL NUMBER OR TAX-RATE AREA CHANGES
• 4405. DESTRUCTION OF ROLLS

• 4000-4001 General Overview: General Information
  
• 4100-4107 Preparing the Abstract: General Procedures
  
• 4110-4112 Preparing the Abstract: Periodic Accounting
  
• 4120-4122 Preparing the Abstract: Content
  
• 4130-4132 Preparing the Abstract: Annual Posting to Abstract
  
• 4200-4202 Recurring Transactions: Redemptions
  
• 4210-4211 Recurring Transactions: Cancellations
  
• 4220-4225 Recurring Transactions: Corrections to the Abstract
  
• 4230-4234 Recurring Transactions: Sale of Tax-Defaulted Property
  
• 4240-4241 Recurring Transactions: Miscellaneous
  
• 4300-4304 Recurring Transactions: Controls
  
• 4400-4405 Recurring Transactions: Abstract File Maintenance