Changes

==General Overview==

==General Overview==

The two most common tax records found are real property and personal property tax records.  Other types of tax records may include but is not limited to delinquent taxes, inheritance tax duplicates, incorporated companies, and assessment records.

The two most common tax records found are [[Real property|real property]] and [[Personal property|personal property]] tax records.  Other types of tax records may include but is not limited to delinquent taxes, inheritance tax duplicates, incorporated companies, and assessment records.

Real property tax lists were kept for the purpose of levying taxes.  The land owner was exempt from paying taxes for the first five (5) years if he was the first owner.  Once the land was sold, it immediately became taxable.  They show the amount of land, location of the property, and the appraised value.  On some real property tax records, the original owner is listed.   

Real property tax lists were kept for the purpose of levying taxes.  The land owner was exempt from paying taxes for the first five (5) years if he was the first owner.  Once the land was sold, it immediately became taxable.  They show the amount of land, location of the property, and the appraised value.  On some real property tax records, the original owner is listed.