The COUNTY ASSESSOR is the county officer who has the responsibility of
determining the assessed valuation of land, improvements and personal property
used in business. The county assessor determines the value of both county and city
properties.
In general all real estate, except that which is owned by the government,
and all tangible personal property, except inventory used in a business, is subject to
property tax assessment. Intangible personal property, such as shares of stock,
promissory notes, as well as household furnishings and personal effects of individuals, are not assessed or taxed.
County Assessor assesses; County Tax Collector collects;
County Board of Supervisors sets tax rate.
The COUNTY TAX COLLECTOR is the county officer who collects the real property
taxes. He or she only collects taxes, the county tax collector has nothing to
do with determining how much tax is owed. If the real property taxes are not
paid, the county tax collector will eventually require that the San Diego, Ca real estate
be sold at a tax sale.
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