Terminology

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 or 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 government 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 for the debtor’s property. Applies to personal and real property. This term is used interchangeably with execution.

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.

Tax Digest – a compilation of all property lying or being in the county. The Tax Digest is prepared every year.