Ad Valorem Tax: (According to value) A tax that is imposed on the value of property, real or personal.
Appeal: When a taxpayer feels as though his/her property has been assessed incorrectly, they can appeal or petition the assessment.
Appraisal: An estimate of the value of real and personal property.
Bankruptcy: When an individual or organization is declared financially insolvent by the Bankruptcy Court. There are four different types of Bankruptcy-Chapter 7, Chapter 11, Chapter 12, and Chapter 13.
Delinquent Taxes: Any tax that is not paid by the due date.
Exempt: Some properties are exempt from paying taxes such as cemeteries, churches, and governmental agencies.
Execution: Form used for levying on and selling the delinquent taxpayer's property to satisfy unpaid taxes.
Execution Docket: (The Tax Commissioner's Execution Docket) Listing of recorded Fi Fa's.
Fieri Facias (Fi. Fa.): A judicial writ directing the sheriff to satisfy a judgement from the debtor's property. Applies to personal and real property. This term is used interchangeably with execution.
Heavy Duty Equipment: A motor vehicle with all its attachments and parts which is self-propelled, weighs 5,000 pounds or more and is primarily designed and used for construction, industrial, maritime, or mining uses, provided it is not required to have a license plate.
Motor Vehicle: A self-propelled wheeled conveyance, such as a car or truck that does not run on rails.
Mobile Home: (Manufactured Home) A single family dwelling unit, constructed on an I-beam, prefabricated and designed to be transported on its own wheels, a flat bed, trailer or on detachable wheels.
Nulla Bona: The classification by which the defendant in a Fi. Fa. has been deemed to not have any property within the jurisdiction on which to levy.
Personal Property: All property that is not real estate, i.e. boats, motors, tractors, farm equipment and machinery
Property Tax: Generic term for ad valorem taxes collected on real property and personal property.
Real Property: Land and anything erected, growing or affixed to the land.
Tax Digest: A compilation of all property lying or being in the county. The Tax Digest is prepared every year.
Timber Tax: An ad valorem tax imposed on the value of standing timber that has been harvested.