Terminology

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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 cemetaries, 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

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.