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OFFICIAL NOTICES AND PUBLICATIONS

The County of Los Angeles Tax Collector has requested publication of the Notice of Impending Power to Sell Tax-Defaulted Property, required pursuant to California Revenue and Taxation Code Section 3361, in the following newspapers, on the days noted.

(Divided and distributed to various newspapers depending on the location of the subject property)

The list of the newspapers and the dates are provided below.

PROPERTIES REMAINING FOR SALE

UTILITY USER TAX

• Utility User Tax Monthly Computation Form
• Utility User Tax General Exemption Application Form
• Utility User Tax Senior Citizen Exemption Application Form
• Utility User Tax Refund Claim Form

TRANSIENT OCCUPANCY TAX FORMS

• Transient Occupancy Tax Monthly Computation Form
• Transient Occupancy Tax Over Thirty Day Stay Exemption Application Form
• Transient Occupancy Tax Designated Exemption Application Form
• Transient Occupancy Tax Registration Application
• Transient Occupancy Tax Refund Claim Form

REDEMPTION PROPERTY TAX COLLECTIONS AUDIT

• 2020-01-31 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2018-19
• 2019-06-14 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2017-18
• 2018-02-23 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2016-17
• 2017-03-07 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2015-16
• 2016-03-07 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2014-15
• 2015-01-08 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2013-14

MELLO-ROOS AND COUNTY IMPROVEMENT DISTRICTS

• 1996 Senior Lien Series A and Junior Lien Series B – November 21, 2017
• CFD 1 Series 1999A (Palmdale/Lancaster Area) – June 30, 2017
• CFD 3B Series 2011A (Valencia/Newhall Area) – June 30, 2017
• CFD 3C Series 2012A (Valencia/Newhall Area) – June 30, 2017
• CFD 5 Series 1998A (Rowland Heights Area) – June 30, 2017
• CFD 6 Series 2003A (Agua Dulce Area) – June 30, 2017
• CFD 7 Series 2012A (Altadena Area) – September 2, 2017
• CI 2658-M Series 2000A (San Pasqual Sewer Project) – June 30, 2017

OFFICIAL STATEMENTS

• County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2017A (Tax-Exempt) and 2017B (Federally Taxable)
• County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds, Series 2016A (Federally Taxable)
• County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2015A (Tax-Exempt) and 2015B (Federally Taxable)
• County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2014E
• County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2014C (Tax Exempt) and 2014D (Federally Taxable)
• County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2014A (Tax Exempt) and 2014B (Federally Taxable)
• County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2013A ( Tax-Exempt), 2013B (Federally Taxable), and 2013C (Federally Taxable)
• County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2013D, 2013E, and 2013F

PROGRAM DOCUMENTS

• Bond Buyer Deal of the Year Award
• 2014 Series C and D Pricing Summary
• 2014 Series A and B Pricing Summary
• 2013 Series A,B,C,D, E and F Pricing Summary
• Program Overview
• Oversight Board “Opt-In” Resolution (Draft)
• Staff Report (Draft)

FITCH RATINGS

• Public Works Financing Authority – Lease Revenue Bonds, Series 2020 A (LACMA Building for the Permanent Collection Project) (Green Bonds)
• Capital Asset Leasing Corporation – Lease Revenue Bonds, 2020 Series A (LAC-CAL Equipment Program)
• 2020-21 Tax and Revenue Anticipation Notes
• Public Works Financing Authority Lease Revenue Bonds 2019 Series E-1 and E-2
• 2019-20 TRANs
• Los Angeles County Facilities Incorporated – Lease Revenue Bonds, Series 2018A (Tax-Exempt) and 2018B (Federally Taxable)
• 2018-19 TRANs
• 2017 LAC-CAL Equipment Lease Revenue Bonds
• 2017-18 TRANs
• 2016-17 TRANs
• Public Works Financing Authority Lease Revenue Bonds 2016 Series D
• Public Works Financing Authority Lease Revenue Refunding Bonds 2015 Series B (Tax-Exempt) and 2015 Series C (Federally Taxable)
• 2015-16 TRANs
• 2015 Lease Revenue Bonds (Multiple Capital Projects) Series A
• 2014 LAC-CAL Equipment Lease Revenue Bonds and 2014-15 TRANs
• 2013-14 TRANs
• 2012 Lease Revenue Bonds (Multiple Capital Projects II)
• 2012-13 TRANs
• 2012 Refunding COPs (Disney Concert Hall Parking Garage)
• 2011 LAC-CAL Equipment Lease Revenue Bonds
• 2011-12 TRANs
• 2010 Lease Revenue Bonds (Multiple Capital Projects I)

STANDARD & POOR’S (S&P)

• Public Works Financing Authority – Lease Revenue Bonds, Series 2020 A (LACMA Building for the Permanent Collection Project) (Green Bonds)
• Capital Asset Leasing Corporation – Lease Revenue Bonds, 2020 Series A (LAC-CAL Equipment Program)
• 2020-21 Tax and Revenue Anticipation Notes
• Public Works Financing Authority Lease Revenue Bonds 2019 Series E-1 and E-2
• 2019-20 TRANs
• Los Angeles County Facilities Incorporated – Lease Revenue Bonds, Series 2018A (Tax-Exempt) and 2018B (Federally Taxable)
• 2018-19 TRANs
• 2017 LAC-CAL Equipment Lease Revenue Bonds
• 2017-18 TRANs
• 2016-17 TRANs
• Public Works Financing Authority Lease Revenue Bonds 2016 Series D
• Public Works Financing Authority Lease Revenue Refunding Bonds 2015 Series B (Tax-Exempt) and 2015 Series C (Federally Taxable)
• 2015-16 TRANs
• 2015 Lease Revenue Bonds (Multiple Capital Projects) Series A
• 2014 LAC-CAL Equipment Lease Revenue Bonds
• 2014-15 TRANs
• 2013-14 TRANs
• 2012 Lease Revenue Bonds (Multiple Capital Projects II)
• 2012-13 TRANs
• 2012 Refunding COPs (Disney Concert Hall Parking Garage)
• 2011 LAC-CAL Equipment Lease Revenue Bonds
• 2011-12 TRANs
• 2010 Lease Revenue Bonds (Multiple Capital Projects I)

MOODY’S INVESTOR SERVICES

• Capital Asset Leasing Corporation – Lease Revenue Bonds, 2020 Series A (LAC-CAL Equipment Program)
• 2020-21 Tax and Revenue Anticipation Notes
• Public Works Financing Authority Lease Revenue Bonds 2019 Series E-1 and E-2
• 2019-20 TRANs
• 2018-19 TRANs
• 2017 LAC-CAL Equipment Lease Revenue Bonds
• 2017-18 TRANs
• 2016-17 TRANs
• Public Works Financing Authority Lease Revenue Bonds 2016 Series D
• Public Works Financing Authority Lease Revenue Refunding Bonds 2015 Series B (Tax-Exempt) and 2015 Series C (Federally Taxable)
• 2015-16 TRANs
• 2015 Lease Revenue Bonds (Multiple Capital Projects) Series A
• 2014 LAC-CAL Equipment Lease Revenue Bonds
• 2014-15 TRANs
• 2013-14 TRANs
• 2012 Lease Revenue Bonds (Multiple Capital Projects II)
• 2012-13 TRANs
• 2012 Refunding COPs (Disney Concert Hall Parking Garage)
• 2011 LAC-CAL Equipment Lease Revenue Bonds
• 2011-12 TRANs
• 2010 Lease Revenue Bonds (Multiple Capital Projects I)

TREASURY POOL AUDIT

PENSION AND OPEB REPORTS

MISCELLANEOUS REPORTS

• Treasurer and Tax Collector – Impact of Financial Crisis (Part 5) – 12/5/08
• Treasurer and Tax Collector – Impact of Financial Crisis (Part 4) – 10/30/08
• Treasurer and Tax Collector – Impact of Financial Crisis (Part 3) – 10/14/08
• Treasurer and Tax Collector – Impact of Financial Crisis (Part 2) – 10/09/08
• Treasurer and Tax Collector – Impact of Financial Crisis – 9/30/08

LOS ANGELES COUNTY ASSESSOR ANNUAL REPORTS

• 2014 Annual Report
• 2013 Annual Report
• 2012 Annual Report
• 2011 Annual Report
• 2010 Annual Report
• 2009 Annual Report
• 2008 Annual Report
• 2007 Annual Report
• 2006 Annual Report

Business Activities That Require a County Business License

PROBATE TERMS (GLOSSARY)

Here are some important probate terms you’ll want to know:

Decedent (or deceased)
The person who died.

Beneficiary
A person designated by the decedent who inherits under a Will.

Administrator
The person responsible for overseeing the distribution of the estate, and may also be referred to as the “Personal representative”.

Creditor’s Claim
A written claim filed by a person or entity owed money by a decedent.

Court
The Los Angeles Superior Court, Probate Division.

Custodian of the Will
The individual who has the physical possession of the Will when the individual who wrote the Will dies.

Decedent’s estate
All the property (home and/or personal effects) that a person owned at the time of death.

Executor
A person named in a Will and appointed by the Court to carry out the decedent’s wishes written in the Will.

Heir
A person recognized by law, who inherits when there is no Will.

In-kind
The distribution of a particular asset to a beneficiary.

Intestate
When someone dies without leaving a Will.

Intestate succession
The order in which heirs inherit the decedent’s estate when a person dies without a Will.

Interested parties
Persons who have requested notice for Court proceedings for an estate administration.

Legatees, or devisees
This is another term for Beneficiary.

Next–of–kin
Family members, who are in the closest relationship to the decedent.

Personal property
Items owned by the decedent at time of death, such as cash, stocks, jewelry, clothing, furniture, or cars.

Personal representative
Individual(s) responsible for overseeing the distribution of the estate. The individual(s) may also be called the Administrator(s).

Probate proceeding:
The legal process of deciding where, how, and to whom to distribute the decedent’s estate, supervised by the Court and generally applies to decedent estates with a value exceeding $150,000, at the time of death.

Public Administrator (PA)
A branch of the Department of the Treasurer Tax Collector for Los Angeles County, responsible for investigating, managing, and administering certain cases of deceased Los Angeles County residents.

Real property
Buildings and land, including the residence owned by the decedent at the time of death.

Summary proceeding
Transfer of a decedent’s assets without Court supervision. Summary proceedings are only conducted by the Public Administrator, with limited or no Court supervision, where the total value of the decedent’s estate does not exceed $150,000.

Testate
When someone dies leaving a Will.

Trust
When a person (trustee) holds property at another person’s (settlor’s) request for the benefit of someone else (beneficiary).

Will
A legal document that lists a person’s wishes about what will happen to his/her estate after death.

SECURED PROPERTY TAXES TERMS

Annual Secured Property Tax Bill
The annual bill, which includes the General Tax Levy, Voted Indebtedness, and Direct Assessments, that the Department of Treasurer and Tax Collector mails each fiscal tax year to all Los Angeles County property owners by November 1, due in two installments.

Adjusted Annual Secured Property Tax Bill
A bill that replaces the Annual Secured Property Tax Bill due to the following reasons: a change or correction to the assessed value of the property; the allowance of an exemption that was previously omitted; the correction of a Direct Assessment placed on the property from a municipality or special district; or the inclusion of a penalty for failure to comply with certain requirements of the Office of the Assessor prescribed by law (this excludes a penalty resulting from a delinquent payment).

Ad Valorem
“According to the value” – Based on value. For example, the Office of the Assessor calculates property taxes based on the assessed value of a property.

Non-Ad Valorem
“Not according to the value.”

Assessment
The rate or value of a property for taxation purposes.

Assessor’s Identification Number (AIN)
A 10-digit number (a.k.a., map book, page, and parcel) that identifies each piece of real property for property tax purposes, e.g., 1234-567-890.

California Relay Service
A telecommunications relay service that provides full telephone accessibility to people who are deaf, hard of hearing, or speech impaired.

Closing/Settlement Statement
A document that provides the closing details on a real estate transaction including the escrow deposits for property taxes, commissions, loan fees, points, hazard insurance, and mortgage insurance. Also called HUD-1 Settlement Statement or Settlement Sheet.

Current Year
The current fiscal tax year in which the Department of Treasurer and Tax Collector issues an Annual Secured Property Tax Bill.

Current Assessed Value
The assessed value the Office of the Assessor assigns to a property.

Current Market Value
The estimated resale value of a property.

Delinquent/Delinquency
Each current year installment payment that is past due.

Defaulted
The unpaid property taxes at the end of the fiscal tax year.

Direct Assessment
The costs of services or benefits (e.g., weed removal, landscape, flood control, refuse, sewer, sidewalk repair, and lighting) that the Department of Auditor-Controller adds to the Secured Tax Roll at the request of local taxing agencies.

Electronic Check
An electronic form of payment made via the Internet that is designed to perform the same function as a conventional paper check.

Escaped Assessment
A taxable or an assessable prior year event that escaped the Office of the Assessor, which as a result, was not added to the corrected property’s assessed value to the prior year Annual Secured Property Tax Bill.

Escrow
A contractual arrangement in which a third party (title company or escrow company) receives and disburses money or documents related to the sale of a property.

Escrow Statement
A statement with the breakdown of credits, debits, and payments for the buyer and the seller at the closing of a real estate transaction.

Exemption
A protection or exclusion on a portion of property taxes.

Fiscal Tax Year/Tax Roll Year
A fiscal tax year runs from July 1 through June 30; a tax roll year refers to the fiscal tax year. For example, Fiscal Tax Year 2018-19 runs from July 1, 2018 through June 30, 2019, and the Tax Roll Year is 2018-19.

Five-Pay Plan
A five-year payment plan that allows defaulted property taxes to be paid in 20 percent increments of the redemption amount, with interest, along with the current year property taxes annually.

Four-Pay Plan
A four-year payment plan that allows prior year escaped assessments to be paid in 20 percent increments of the escaped property taxes, without penalties or interest, along with the current year property taxes annually.

Impound/Escrow Account
An account a taxpayer establishes with his/her lender to pay property taxes.

Military Orders
The documentation required for military personnel to apply for relief of property tax penalties.

Pay Online
To make an electronic payment for property taxes via the Department of Treasurer and Tax Collector’s website. This is not a payment through your bank’s online bill payment or home banking functions.

Personal Identification Number (PIN)
A numerical code necessary for completing electronic financial transactions. The PIN can be found on any original Secured Property Tax Bill.

Postmark
A United States Postal Service (USPS) marking on an envelope or package that indicates the date and time a mail piece was taken into custody by the USPS. Please visit https://ttc.lacounty.gov/avoid-penalties-by-understanding-postmarks/  for samples.

Prior Year
The property taxes that have defaulted or escaped during the prior fiscal tax year.

Property Tax Postponement
A State program offered to senior, blind, or disabled citizens to defer their current year property taxes on their principal residence if they meet certain criteria.

Public Auction
An auction, held pursuant to the California Revenue and Taxation Code Section 3691, in which the Department of Treasurer and Tax Collector auctions and sells tax-defaulted properties in its possession.

Reassessment
The rate or value of a property when a change in ownership or completion of new construction occurs.

Reassessment Exclusion
A taxpayer’s request to be excluded from reassessment of the value of a property after meeting certain conditions (e.g., transfer of property from parent/grandparent to child/grandchild or transfer of base year value).

Secured Property Tax Information Request form
A form to request information on multiple properties all at once.

Service Fees
A charge for processing all credit/debit card transactions for property tax payments.

Substitute Secured Property Tax Bill
A replacement bill used for making property tax payments on lost or missing original bills. This bill does not contain the Personal Identification Number or a breakdown of the General Levy, Voted Indebtedness, or Direct Assessments.

Supplemental Secured Property Tax Bill
An additional property tax bill issued as a result of the reassessment of the value of a property upon a change in ownership or completion of new construction.

Supplemental Tax Estimator
A tool to estimate the expected amount of Supplemental Secured Property Taxes on a recent purchase of property. Please visit https://assessor.lacounty.gov/supplemental-tax-estimator/.

Taxable Event
An event that requires the Office of the Assessor to assess or reassess the value of a property (e.g., change in ownership or completion of new construction).

Taxing agency
A local agency within a specific tax rate area (e.g., schools, fire, water, parks, districts, departments, community services, etc.).

TDD Equipment
A telecommunication device such as a teleprinter that is designed for people who have hearing or speech difficulties.

Third-Party Payment Processor
A Los Angeles County contracted vendor that processes all credit/debit card property tax payments.

Approved Independent Delivery Services

• All Counties Courier and Logistics
• DHL
• Federal Express
• GSO
• NORCO
• Ontrac
• United Parcel Service (UPS)