STEPS IN THE PROPERTY TAX SYSTEM Provide copies of all issued building permits. City and County Agencies Assesses all real estate and personal property (businesses, manufactured homes, boats, and airplanes) located throughout the County. Assessor Mails the property tax bills, collects taxes owed, and deposits these payments into the County Treasury. Treasurer and Tax Collector Provides copies of all deeds and other recorded documents. Registrar-Recorder/ County Clerk Receives the assessments from the Assessor and applies the appropriate tax rate to determine the actual amount of property taxes owed. Auditor- Controller Allocates the money to over 900 local taxing agencies, including the County, cities, schools, and special districts. Auditor- Controller 1 2 3 5 4 6 7