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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.
Important! Please note the following information regarding Liens for Mello-Roos CFD special taxes, 1915 Act Bond special assessments, and Property Assessed Clean Energy (PACE) financing:
- The Liens are recorded with the Recorder-Clerk rather than the Auditor-Controller. A title search would disclose such Liens recorded on a specific property.
- The Lien's annual installments may be included on the secured tax bill; however, the Lien could exist on a property yet not be included on the secured tax bill. A title search would determine if such Liens exist on a property.
- Depending on when the Lien is made, the annual installment amount may not be enrolled on the tax bill until the following year. For example, a PACE financing completed in October is inelgible to be placed on the current year tax bill and must wait until the following year's tax bill (the next September).
- Sellers must deliver a disclosure notice regarding the Lien to the prospective buyer (Civil Code §1102.6b; Government Code §53340.2/53341.5/53754).
- Absent an error, the Lien's annual installment amount cannot be removed by the Auditor-Controller once it is levied by the district and enrolled on the tax bill. However, any interested party may contact the Tax Collector for a "Bill Separation" application (a fee applies) pursuant to R&T Code §2801 et seq.
Links & Lookups1
- 1This inquiry will NOT authenticate the validity
of an Assessor's Parcel Number (APN).
- No direct charge records will be retrieved in
the following situations: the Assessor's Parcel Number (APN) wasn't entered
in the required format as shown; the APN is invalid; the APN is valid
but not applicable to the particular roll year requested in this inquiry;
the APN is valid, but isn't an El Dorado County APN; the APN has no direct
charges levied at the creation of the original secured roll.