How The Property Tax System Works Your Property Taxes City Agencies Provides copies of all building permits issued. Registrar-Recorder/County Clerk Provides copies of all deeds and other recorded documents. Assessor Assesses all real estate and personal property (businesses, manufactured homes, boats and airplanes) located throughout the entire county. Auditor-Controller Receives the assessments from the Assessor and applies the appropriate tax rate to determine the actual amount of property taxes owed. Treasurer & Tax Collector Mails out the property tax bills, collects the money, and deposits it in the County Treasury. Auditor-Controller Allocates the money to over 900 local taxing agencies, including the County, cities, schools and special districts.