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Who are the taxing bodies?
Both state and local government agencies are involved in property tax, but their roles with assessment and collection and compliance can differ. In a few states, a state agency is primarily responsible for overall appraisal, assessment, and collection. More often, state agencies assess some or all of the operating properties of railroads and utilities.
For the most part, the responsibilities for the various phases of property tax (levy, appraisal, collection) rests almost entirely upon the taxing units of local government. A taxing unit, such as a county, city, town, hospital, garbage, education, or special district, is a legal entity of the government with elected or appointed officers who serve a distinct geographic area. |
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