Introduction to Taxation
CHAPTER 14 – Introduction to Taxation
1. Who is the County Assessor for San Diego County? Who is the County Tax Collector for San Diego County? Yes, you must name the two names !
2. What is an Ad valorem tax?
3. Describe in detail what Proposition 13 is and how property taxes are figured from it.
4. What is the fiscal year for San Diego County? When are property taxes due? When are they delinquent? (For both installments).
5. What are the special assessments, listed on the property tax bill ? Be Specific. Who or what is a Mello-Roos ?
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