§ 14221 Assessor Certificate Timing Rules

• •The assessor must use the same method as the school or college district for the certificate.
• •The timing (when it’s filed) must be the same too.
• •It only applies when the school or college district is completely inside one county.

A county assessor is getting ready to send out a property tax certificate. The county also has a school district that lies entirely within its borders and that school district has to file its own certificate on June 1. The assessor must file his certificate the same way and on the same date.

Because the school district’s certificate is due on June 1 and follows a certain format, the assessor must also use that same format and file his certificate on June 1.