All existing real estate, as of July 1 of each year, is assessed and placed on either the secured or unsecured tax roll. The secured tax roll represents taxes that are assessed against real property, including land and structures. If taxes on a property that is part of the secured roll remain unpaid after a period of time, the property may be sold to cover the taxes owed. The unsecured tax roll refers to property that can be relocated, such as business equipment and fixtures. If unsecured taxes are not paid, a personal lien is filed against the owner, not the property.
Assessed value includes all improvements to the land such as
Other general upgrades
Business Personal Property includes: