6 LOS ANGELES COUNTY OFFICE OF THE ASSESSOR HOW THE PROPERTY TAX SYSTEM WORKS 4 Auditor-Controller Allocates revenue to over 900 local taxing agencies, including the County, cities, schools, and special districts. 3 Treasurer and Tax Collector Mails property tax bills, collects payments, and makes deposits into the County Treasury. Registrar-Recorder/ County Clerk Provides copies of deeds and other recorded documents. City Agencies Provide copies of building permits issued. 1 ASSESSOR Assesses all taxable real estate and personal property (business fixtures and equipment, manufactured homes, boats, and airplanes) throughout the County. Auditor-Controller Receives assessments from the Assessor and applies the appropriate tax rate to determine the amount of property taxes owed. 2 Assessment Appeals Board receives and processes applications for assessment appeals. See page 15 for more information.