Image of County of El Dorado

Home > Government > Auditor Controller

Direct Charges Levied on Individual APNs

General Information

The information contained at this website is for the most currently available roll year (2016/17). Any direct charges added/deleted/changed, after the creation of the original secured tax roll bills each year, are NOT maintained on this webpage. For the most current billing information on the secured tax roll, View Bills Online for a Specific Property.

It is the district’s responsibility to administer its direct charges and determine the method by which billing/collection will occur. Districts may determine that the most efficient method of billing/collection is to direct the Auditor-Controller to perform a ministerial duty to place non-Ad Valorem charges (direct charges) on the secured tax bills. Any over/under/missing charges are the responsibility of the district directing the charge to be placed on the secured tax bills. Direct charges and their corresponding amounts may change with each roll year.

Liens for Mello-Roos Community Facilities District (CFD) special taxes and 1915 Act Bond special assessments are recorded with the Recorder-Clerk rather than the Auditor-Controller. A title search should be conducted to disclose all liens recorded on a specific property.
Important! Pursuant to the Mello-Roos Community Facilities Act of 1982, Mello-Roos CFD special taxes may be included on the secured tax bill. However, a Mello-Roos CFD special tax could exist on a parcel and not be included on the secured tax bill. A title search should be conducted to determine if a Mello-Roos CFD special tax lien is recorded on a parcel.
Important! Pursuant to the Improvement Bond Act of 1915 and the Municipal Improvement Act of 1913, 1915 Act Bond special assessments may be included on the secured tax bill. However, a 1915 Act Bond special assessment could exist on a parcel and not be included on the secured tax bill. A title search should be conducted to determine if a 1915 Act Bond special assessment lien is recorded on a parcel.

Important! Sellers must deliver a disclosure notice to the prospective buyer for each Mello-Roos CFD special tax lien or 1915 Bond Act special assessment lien on the property, pursuant to statutory requirements (Civil Code §1102.6b, Government Code §§53340.2/53341.5/53754).

Links & Lookups1


 

OR 


 

OR 


 

For the most current bill and/or bill history, please see
View Bills Online for a Specific Property