| When applicable, non-ad valorem special assessments
will appear on the tax notice. Non-ad valorem special assessments
are charges for specific benefits/services. It is a "paid
for benefit" or "user benefit". Generally,
the County will pass an ordinance levying the non-ad valorem
special assessment. Preliminary and final resolutions are
enacted to adopt the non-ad valorem special assessments roll.
Cities generally levy non-ad valorem special assessments through
the same procedure of combining ordinance and resolutions.
Special districts use resolutions to accomplish both the
levying and the roll adoption.
When non-ad valorem special assessments appear on the tax
notice, the following discount periods apply:
4% discount if paid by November
30th |
3% discount if paid by December
31th |
2% discount if paid by January 31th |
1% discount if paid by February 28th |
Gross amount due if paid by March
31th |
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