Statement of Prior Year Taxes

	Statement of Prior Year Taxes - This billing is used when there are defaulted taxes owed on real property.
	Assessor Identification Number (1234-567-890 08 000) - The Assessor’s Identification Number (AIN) is a ten-digit number assigned by the Assessor to each piece of real property in Los Angeles County. The AIN is used on tax bills and correspondence to identify real property. The ten-digit AIN is made-up of a four-digit Map Book number (1234), a three-digit Page number (567), and a three-digit Parcel Number (890). The year sequence number represents the fiscal year and a number used by the County.
	Special Information - This area will provide important information about this bill and may state whether the property is “Subject to Power to Sell” which gives the Tax Collector’s Office the right to auction the property for non-payment of taxes.
	Assessee - The owner of record and mailing address on file with the Assessor's office.
	Property Location and/or Property Description - The property address and/or legal description.
	Breakdown of Delinquent Taxes Owed - This section lists the Assessor’s Identification Number and the Year and Sequence number by the year the property first defaulted. Current year taxes are rolled or drawn off to the delinquent tax roll if they remain unpaid as of June 30th of each fiscal year (a fiscal year is from July 1st to June 30th). D/O represents the drawn off date. Taxes deliquent for five years become subject to the County's Power to Sell and can be sold at auction.
	Total - The total taxes due as of the statement date listed by year.
	Redemption Fee - This $15.00 is charged whenever a bill remains unpaid as of June 30th.
	Amount to Pay - The amount due, if paid by date indicated on the statement.
	Additional Penalty Amount - The amount of penalty that is added monthly to the amount due if payment is not received by the date on the statement.
	Regular Payments - This section shows any payments that have been received and posted.
	Additional Fees - Any fees that must be collected because the property has been deemed 'Subject To Power to Sell'.
	Returned Check Charge - There is a $50.00 charge for any checks returned by the bank.
	Must be Received by - Payment must be received by the date indicated on the statement. The postmark date for prior year taxes is not sufficient to stop accruing penalties.
	Make Checks Payable - Make checks payable to the Los Angeles County Tax Collector and mail to this address.