Charleston County County Auditor

The county auditor turns a property record into a tax bill. In Charleston County the office sits at 101 Meeting Street, and it keeps the tax roll, applies exemptions, and computes the yearly charge for each parcel. South Carolina gives the auditor less budget control than the title suggests. Council adopts the budget, and a finance department keeps the ledger. The auditor supplies the numbers that both rely on.

This page explains the office, its duties, and the records behind a bill. It covers budget work, financial reports, audits, and the limits a requester may meet. Some duties that the title suggests belong to other county offices, and each section says where the file sits. Confirm hours and fees before a trip. Keep the parcel number and the notice. Ask which office holds the record before you write.

Charleston County SC Auditor Office

Start with the parcel or tax map number, then ask which office holds the record you need.

• Official Website Search Portal: https://auditor.charlestoncounty.gov/
• Auditor’s Office: 101 Meeting Street, Charleston, SC 29402-0614.
• Phone (843) 958-4200 for tax roll and exemption questions.
• Counter hours: weekdays, 8:30 a.m. to 5 p.m.
• This page covers duties, budget work, records, reports, audits, and limits.

Charleston County SC Auditor Duties

South Carolina gives the county auditor a narrow set of duties. The office maintains the tax roll, adds new parcels, applies exemptions, and computes the yearly tax bill for each property. It certifies the tax duplicate to the treasurer for collection. In many Texas counties an auditor runs the books and the budget. Here, council and a finance department handle that work. Read the label on each duty before you file a request.

The auditor’s office answers questions about property tax bills, exemptions, and the tax roll. A visitor can ask for a parcel record, a millage breakdown, or a copy of an assessment notice. Staff explain how a bill was figured. They cannot change a value that the assessor set. Bring the tax map number and the notice you received. Ask for the clerk who handles your district.

A phone call usually settles a simple question. Staff can confirm a mailing address, a payment status, or the deadline for an appeal. A written request works better for a record that needs a copy. Put the parcel number in the subject line. Ask for the fee before the office prints a long document. Keep the reply with your tax papers. That habit saves a second call.

The split matters when a bill looks wrong. A value question goes to the assessor, and a bill question goes to the auditor. A payment question goes to the treasurer. An unpaid bill moves to the delinquent tax office. Each office keeps its own file, and a call to the wrong desk costs a day. Read the notice to see which office signed it. The signature names your contact.

Purpose of the Auditor’s Office

The office exists to turn a property record into a tax bill. It tracks ownership changes, new construction, and exemptions that shift a taxable value. It keeps the millage rates that council adopts each year too. A taxpayer can see how a levy and a value combine. The result is the figure on the notice that arrives in the fall. Ask for the worksheet behind that figure.

Auditor’s Legal Authority

State law sets the auditor’s authority. The office works under Title 12 of the South Carolina Code and under county ordinances that council adopts. It must follow the assessment ratio for each property class and the millage set in the annual budget. An auditor cannot raise a rate alone. A court can review a disputed assessment through the county appeal process. Ask for the statute cited on your notice.

Role in Charleston County SC Government

The auditor is one of several elected county offices. Voters choose the auditor, and the term usually runs four years. The office works beside the assessor, the treasurer, and the delinquent tax collector. Each one holds a piece of the property tax cycle. Council sets the budget and the millage, and the auditor applies both to the roll. A county administrator runs daily operations. Ask the front desk for a directory.

Core Functions of the Office

Four tasks fill most of the auditor’s day. The staff add and remove parcels as deeds are recorded. They process exemption applications and renewals. They compute bills and send the duplicate to the treasurer. They answer questions from taxpayers and from the appeal board. Each task leaves a record that a reader can request. Ask which record covers your question. That answer points you to the right counter.

County Accounting

In South Carolina the county’s books sit with the finance office, not the auditor. The auditor keeps the tax roll and the levy records that feed the books. A reader who wants the ledger, the journal, or a vendor payment asks finance. The auditor’s accounting work centers on property tax: parcels, exemptions, values supplied by the assessor, and the duplicate sent to the treasurer. Ask for the tax roll extract.

Financial Transaction Review

Review of a transaction starts with the department that spent the money. The department approves an invoice, and finance checks the account and the budget line. The auditor sees the tax side of the same event: a new owner, a new building, or an exemption that changes. A reader should send a payment question to finance and a bill question to the auditor. That split saves a referral.

Fund Oversight

Fund oversight rests with council, the administrator, and the finance office. They watch a balance, approve a transfer, and close a year. The auditor supplies the property tax revenue that each fund counts on. A shortfall in that revenue can force a midyear change. Ask finance for the balance and the auditor for the collection figure. A single request to the wrong office can delay an answer by a week.

Accounting Controls

Controls protect money from error and theft. A county splits duties so one person does not order, approve, and pay for the same item. The auditor’s office applies its own controls to the tax roll: a review of exemptions, a check on parcel changes, and a log of edits. An audit tests those controls. A reader can ask for the policy that sets them. Ask for the edit log.

Financial Documentation

Documentation proves why a figure changed. A deed, a building permit, an exemption application, and a court order each support an entry on the roll. The auditor keeps those papers with the parcel file. A reader can request the document behind a change. Without it, a bill looks arbitrary. Ask for the date and the source of each adjustment. That record answers a question at the counter and in an appeal.

Charleston County SC Budget Administration

Budget work belongs to County Council and the county administrator. Council adopts an annual budget, and the finance office tracks spending against it. The auditor supplies the tax roll and the levy figures that the budget assumes. A reader who wants the adopted budget asks council staff, not the auditor. The sections below explain where each budget record sits. A wrong desk sends a request into a slow loop.

Annual Budget Process

The process starts in winter and ends before July. Departments submit requests, the administrator builds a draft, and council holds workshops. A public hearing follows, and council adopts the budget by ordinance. South Carolina local governments usually run a fiscal year from July 1 to June 30. The auditor applies the adopted millage to the new roll. Ask council staff for the hearing date and the draft.

Budget Appropriations

An appropriation is the spending limit council sets for a department. It covers salaries, supplies, and capital items in one line or several. A department cannot spend past its line without a transfer or an amendment. The finance office posts the balances. A reader can see how much a program received in a given year. The numbers come from the adopted budget and the ledger.

Department Spending

Spending reports show what each department actually paid. A salary line, a fuel line, and a contract line each move at a different pace. A midyear report can show a shortfall before it becomes a problem. Council reviews those reports in public session. A resident can ask for a copy through the clerk or the finance office. Ask for the period and the fund. Both labels narrow a request.

Budget Amendments

An amendment changes a budget after adoption. A grant, an emergency repair, or a shortfall can lead to one. Council votes on the change in a public meeting, and the minutes record it. An amendment may move money between funds or add a new revenue line. Ask for the ordinance number and the meeting date. That pair finds the record fast. Ask the clerk for the signed copy too.

Remaining Budget Balances

A balance is the gap between an appropriation and the money spent. A department watches it to avoid a year-end overrun. The finance office publishes a report, and council sees it during the year. A balance can shift after an amendment or a late bill. Ask for the date of the report, since a balance changes daily. An old figure misleads. Request the newest version in writing.

Charleston County SC Financial Records

The county keeps its financial records in the finance office. The auditor keeps the tax roll and the records behind each bill. A request should name the fund, the fiscal year, and the account. A reader who asks for all financial records gets a slow answer. Narrow requests move faster and cost less. The sections below sort the main record types. Start with the office that posted the figure.

General Ledger

The main ledger holds every posted transaction for the county. It lists a date, an account, a vendor, and an amount. The finance office keeps it, and the auditor does not. A reader can ask for a summary rather than a full download. Some entries stay restricted when they involve a person or a sealed matter. Ask for the account code. That code speeds any ledger request.

Fund Records

Counties split money into funds. One fund pays most county services, and special revenue funds carry grants and fees. A debt service fund pays bond principal and interest. A capital fund covers buildings and equipment. Each fund has its own budget and its own balance. A request that names the fund gets a cleaner answer. Ask the finance office which fund holds the account you need.

Receipts and Disbursements

Receipts record money coming in, and disbursements record money going out. A receipt shows a payer, a date, and a purpose. A disbursement shows a payee, a warrant number, and an approval. Both sit in the ledger and in a separate journal. A reader can trace a payment from the bill to the warrant. Ask for both ends of the trail. A vendor name makes the search easier.

Accounts Payable

Accounts payable is the list of bills the county owes. A vendor submits an invoice, a department approves it, and finance schedules a payment. The list changes daily, and a snapshot is only good for its date. A reader can ask for a report by vendor or by department. Some contracts stay confidential during a bid. Ask which rule applies. Ask for the payment date as well.

Financial Reconciliations

A reconciliation compares two sets of numbers and explains the gap. The treasurer’s collections should match the auditor’s duplicate. A bank statement should match the ledger. A monthly close catches most errors before they grow. A reader can ask for a reconciliation summary for a fiscal year. An unresolved difference may need an adjusting entry. Ask the finance office which accounts were out of balance.

Fiscal Year Records

A fiscal year groups money by a twelve-month period. South Carolina counties usually start on July 1 and close on June 30. A record carries the year label, and a request without it can pull two years at once. A closed year gets an audit and a final report. An open year changes until the books close. Ask which stage applies. That answer sets your expectations.

Charleston County SC Revenue and Spending

Revenue and spending tell the county’s financial story. Property tax, permits, fines, and state and federal grants supply the money. Salaries, contracts, and debt service consume most of it. The budget sets the plan, and the ledger records the result. This section explains the records on both sides of the ledger. Ask for a fund and a year. A narrow request keeps a search inside one office.

Revenue Records

A revenue record shows where money came from. A property tax line ties to the auditor’s duplicate, and a permit line ties to a department receipt. A grant line names the agency and the award year. A reader can compare budgeted revenue with actual revenue. A shortfall in one line may explain a midyear cut. Ask for the source document. That document names the account and the date.

Expenditure Records

An expenditure record shows where money went. A purchase order, an invoice, and a warrant form a chain. The chain names the department, the vendor, and the account. A reader can follow it from the request to the check. Some purchases need council approval, and the minutes show that step. Ask for the whole chain, not one page. A single invoice can hide the approval behind it.

Fund Transfers

A transfer moves money from one fund to another. A loan repayment, a grant match, or a capital project can lead to one. Council usually approves a transfer by resolution, and the finance office posts the entry. A transfer differs from an amendment, since it crosses funds. Ask for the resolution number. That number ties the money to a vote. Ask the clerk for the signed resolution too.

Financial Obligations

Obligations are the promises the county has made. A bond, a lease, a contract, and a pension commitment each create one. A debt schedule shows the payments and the maturity date. A long contract can bind a future council. A reader can ask for the debt report and the contract list. Both appear in the annual financial report. Ask for the page that lists each maturity date.

Fund Balances

A fund balance is what remains after a year closes. It can sit unassigned, committed, or restricted by a grant or a bond covenant. A healthy balance covers a short delay in tax collections. A low balance may bring a midyear freeze. A reader can compare balances across years. Ask for the report that shows the labels. The labels explain how much of the money is free.

Charleston County SC Financial Reports

Reports turn ledger entries into a picture. A monthly statement shows the year so far. An annual report shows a closed year and carries an auditor’s opinion. A bond disclosure adds debt and pension detail for investors. Charleston County publishes some of these files and holds others at the finance office. This section explains each report and its usual timing. Ask for the period and the fund with each request.

Periodic Financial Statements

A monthly or quarterly statement shows revenue, spending, and a balance. It usually compares the plan with the actual figure. A department head reads it to spot a trend. A resident can read it to see how a program is funded. The statement is unaudited, and a later adjustment can change it. Ask for the newest version. A draft can differ from the version that council reviews.

Annual Financial Reports

The annual report closes the year. It carries the financial statements, notes on accounting rules, and an opinion from an independent auditor. South Carolina requires local governments to publish a yearly audit. Charleston County posts the report on its site. A reader can trace a number from the statement to a note. Ask for the full file. A single page without the notes can mislead a reader.

Revenue Reports

A revenue report groups income by source. Property tax, sales tax, permits, fines, and grants each get a line. A projection shows what the county expects by June. Actual collections appear beside the projection. A gap between the two can drive a budget change. Ask for the report that names the fund. A fund label keeps the totals from mixing property tax with grant money.

Expenditure Reports

An expenditure report groups spending by department or by object. Object codes cover salaries, benefits, supplies, fuel, and contracts. A report by department answers a policy question. A report by object answers a cost question. Both come from the ledger and share a date. Ask for the version you need. A one-page summary is usually enough for a public meeting comment. Ask staff to explain any line you do not follow.

Fund Balance Reports

A fund balance report shows what each fund holds at a date. It separates restricted money from money that council may spend. A bond covenant can lock a balance for years. A grant can require a matching reserve. A reader can compare the balance with the debt schedule. Ask for the note that defines each label. That note explains why a large balance may still be unavailable.

Required Financial Disclosures

Some disclosures are mandatory. A bond sale needs a statement of debt, reserves, and economic trends. A pension plan needs a funding schedule. A federal grant needs a report on how the money was used. A late or thin disclosure can raise the cost of borrowing. Ask for the filing date and the agency that received it. A copy of the filing usually sits with the finance office.

Charleston County SC Audits and Reviews

An audit tests whether the numbers can be trusted. An outside firm reviews the records, samples transactions, and reports findings to council. The auditor’s office supplies the tax roll data that the audit tests. Internal reviews run during the year and catch problems early. This section explains the steps and what a finding means. Ask for the report, not a summary. A finding names a rule and a fix.

Internal Financial Reviews

An internal review checks a process before an outside auditor does. Staff test a sample of transactions, compare approvals, and look for a missing signature. A review may focus on a grant, a vendor, or a cash drawer. A written memo records what changed. A reader can ask for a summary of the review. Some working papers stay internal. Ask which parts of the memo are open to the public.

Audit Procedures

An audit follows a plan. The firm reviews controls, tests a sample, confirms balances with a bank, and checks compliance with grant rules. Fieldwork usually takes weeks, and a draft report follows. Management gets a chance to respond in writing. The final report goes to council in a public meeting. A reader can ask for the response letter. That letter often explains a finding better than the report.

Financial Control Testing

Control testing checks who may approve a payment. A good control separates the person who orders a good from the person who pays for it. A test may pull twenty invoices and look for two signatures. A weak control shows up as a repeat finding. A reader can see the result in the audit report. The fix usually takes a policy change. Ask for the page that lists the test.

Audit Findings

A finding states a problem and its cause. It may cite a missing reconciliation, an unrecorded asset, or a grant spent outside its terms. Each finding carries a severity and a recommendation. A repeated finding draws more attention than a new one. Council usually asks for a written response. A reader can track the finding in later reports. Ask for the year the finding first appeared.

Corrective Measures

A corrective measure is the fix management promises. It may add a signature, a monthly check, or a new software control. A deadline usually comes with it. A short fix can close in a month, and a system change can take a year. A reader can ask whether the item is closed. The next audit tests the claim. Ask for the memo that closed the item.

Follow-Up Audits

A follow-up audit checks the earlier findings. The firm revisits each item and marks it resolved, partly resolved, or open. A partly resolved item may need another year. An open item can appear in three reports in a row. A reader can compare the lists across years. Ask for the follow-up section by name. That section shows whether a problem was fixed or simply renamed.

Charleston County SC Financial Transparency

County money is public money, and most of the record is open. A resident can read the budget, the audit, the debt report, and the check register. Some files need a written request under the state Freedom of Information Act. A few stay closed under a legal exemption. This section explains what is published and how to ask for the rest. Start with the site before you file a request.

Public Financial Information

Published information covers the big picture. The budget ordinance, the annual audit, and the debt statement sit online. A check register may appear as a spreadsheet with vendor names and amounts. A salary schedule shows pay ranges by position. A resident can read these files without a request. A file that is missing may still exist at the finance office. Ask the clerk which page lists it.

Published Financial Reports

A published report carries a date and a version. A draft posted in June can differ from the version adopted in July. A reader should cite the version and the page. A link can break when a site redesigns. Save a copy if you plan to quote it. The finance office can confirm the current file. A dated copy protects you if the page changes later.

Open Government Records

South Carolina’s Freedom of Information Act covers county records. A request should name the record and the period in plain terms. The agency may charge for copies and staff time. It must answer within the time set by law, and a denial should cite an exemption. A requester can appeal a denial. Send the request to the records officer, and keep a copy. Ask for the exemption in writing if one is cited.

Public Access to County Finances

A financial record comes from the office that keeps it. The finance office holds the ledger and the payments. The auditor holds the tax roll. The treasurer holds the receipts. A request that names the right office and the right year moves fastest. A reader can visit a counter, call, or write. Ask for the records clerk. That person knows which file covers a given account.

Financial Accountability

Accountability rests on checks and public review. An elected auditor answers to voters. Council reviews the budget and the audit in open session. An outside firm tests the numbers. A resident can speak at a hearing or write to a member. A finding that repeats can become an election issue. Each step leaves a record. Ask for the meeting minutes if you missed the discussion.

Correcting Charleston County SC Financial Records

Errors happen in any large record system. A name may be misspelled, a parcel may carry the wrong exemption, or a payment may post to the wrong account. A correction starts with the office that made the entry. Some fixes need a document, and some need a council vote. This section explains the path for each kind of error. Act in writing. A phone call is a good first step.

Identifying an Accounting Error

An error shows up as a mismatch. A bill that does not match the millage, a payment that never posted, or an exemption that vanished from the roll are common. Compare the notice with the prior year. Ask the auditor to print the parcel history. A pattern across several parcels may point to a system problem. Note the date you found it. Keep the notice that shows the error.

Requesting a Record Correction

A correction request goes to the office that holds the record. Name the parcel, the account, the year, and the field. Attach the document that proves the right value. Ask for a written decision. A clerk can fix a clerical slip, and a value change may need an appeal. Keep the reply with the original notice. A short letter with one attachment often settles the matter.

Reconciling Financial Discrepancies

A discrepancy is a gap between two records that should agree. A payment may clear the bank after the county posts it. A refund may sit in a holding account. A grant may arrive in one fund and post to another. Ask the finance office for both entries. A journal entry usually resolves the gap. Ask for the date it posted. That date explains a late payment.

Updating Incorrect Information

An update changes a field in the system. A new mailing address, a corrected name, and a revised exemption code are common. A name change on a deed needs a recorded document. A mailing address needs a signed request. A clerk enters the change and the record shows the date. Ask for confirmation before you rely on it. An old printout can cause a problem at the counter.

Preserving Historical Records

A correction should not erase the past. A good system keeps the old entry and adds a new one with a date. That trail matters for an audit, a title search, and an appeal. A reader can ask for the history of a parcel rather than a snapshot. Some systems keep every version. Ask which one applies. Ask for the entry date beside every corrected field.

Charleston County SC Auditor Office Information

The auditor’s counter sits at 101 Meeting Street in downtown Charleston. The office answers phone calls and written requests during weekday business hours. Parking downtown fills early, and security lines slow a morning visit. A reader should confirm the hours before a trip. This section lists the verified contact details and the way to request a record. Bring identification. Ask for the tax roll desk when you call.

Office Location

The office address is 101 Meeting Street, Charleston, SC 29402-0614. The building sits in the county government cluster near Broad Street. A visitor passes through a security check. The counter handles tax roll questions, not title work. A deed copy comes from the Register of Deeds at a nearby address. Allow time to walk between buildings. Ask the lobby desk for the right suite before you queue.

Office Hours

Counter hours run Monday through Friday, 8:30 a.m. to 5 p.m. The office closes on county holidays. A lunchtime visit usually works, and the last hour of the day is the busiest. A phone call at midmorning gets a shorter wait. A deadline for an appeal or a payment does not move for a holiday. Plan a day early. Ask the clerk about a drop box for a late filing.

Phone and Email

The verified block lists one phone number, (843) 958-4200, and no email address. A caller reaches a staff member who handles the tax roll or an exemption question. A written request goes by mail to the Meeting Street address. The office does not accept a records request by text message. Ask for the name of the person who takes your call. That name helps on a follow-up call.

Mailing Information

Mail goes to the auditor at 101 Meeting Street, Charleston, SC 29402-0614. Put the parcel number and the tax year on the letter. Include a daytime phone number and a copy of the notice. Do not send an original deed or a will. The office returns a written answer, and a reply can take a week. Keep a copy of the packet. Send it by a trackable method.

Records Assistance

Staff help a reader find the right record. They can print a parcel history, a bill copy, or a millage table. They cannot give legal advice or fill out an appeal for you. Ask for the record by name and year. A short wait at the counter is normal in the fall, when bills arrive. Ask for a receipt if you pay for copies. That receipt supports a refund.

Charleston County SC Auditor Record Limitations

Not every file in the office is open. A record with a Social Security number, a bank account, or a sealed court order may stay closed. A working paper from an audit may stay internal. State law and court rules set the limits, and a clerk can cite the rule. This section explains the common restrictions. Ask in writing if a request is denied. A written denial names the exemption.

Restricted Financial Records

Some records stay out of public view by statute. A tax return, a medical bill paid by the county, and a personnel file are common examples. A record tied to a sealed case follows the court order. A clerk cannot release a restricted file at the counter. A reader can ask which rule applies and whether the office can release a redacted copy. A judge may order release.

Confidential Information

Confidential data covers details that could harm a person. A Social Security number, a home address of a protected witness, and a bank account number fall in that group. The office removes those fields before release. A requester should expect a page with blanks. Ask which fields were withheld. A legal need may support a request for the full page. Send the reason with the request.

Redacted Records

A redacted record keeps the structure and hides a field. The page may show a black bar where a number sat. A reader can still see the date, the amount, and the account type. A redaction should not hide the reason for a decision. If a needed fact is covered, ask for the rule that allowed it. A court can review a dispute. Keep the redacted copy in your file.

Unavailable Historical Records

Some old records no longer exist. A retention schedule lets an office destroy routine paper after a set number of years. A fire, a flood, or a software migration can create a gap too. A reader can ask whether a summary survives in an annual report. A state archive may hold a duplicate. Ask for a written statement when a record is gone. That note supports an audit defense.

Records Maintained by Other Offices

Many records that look financial sit elsewhere. A deed and a mortgage belong to the Register of Deeds. A court judgment belongs to the Clerk of Court. A vehicle title belongs to the state motor vehicle office. A business filing belongs to the Secretary of State. Ask the auditor’s staff for a referral. A wrong request wastes a fee. One call to the front desk can save that cost.

Charleston County SC Auditor FAQs

These questions cover the calls the auditor’s office receives most often. Each answer names the record and the office that holds it. Tax bills, exemptions, and the tax roll sit with the auditor. Payments sit with the treasurer, and value questions sit with the assessor. Hours and fees can change. Call (843) 958-4200 before a trip. Keep the tax map number handy. A tax map number shortens any counter visit.

What Does the Charleston County SC Auditor Do?

The auditor keeps the property tax roll for the county. The office adds new parcels, records exemptions, and computes each bill from the assessed value and the millage that council sets. It sends the finished duplicate to the treasurer, who collects the money. It does not set property values and does not adopt the budget. Those tasks sit with the assessor and with council. Ask for the notice if a figure looks wrong.

What Records Can I Get From the Auditor?

A reader can request a parcel history, a copy of a tax bill, a millage table, an exemption record, and a notice of assessment. Some files need a written request, and a copy fee may apply. A record with personal data may arrive redacted. Ask for the record by parcel number and tax year. Staff can confirm what exists before you pay. That step avoids a wasted copy fee.

How Do I Access Charleston County SC Auditor Records?

Visit the counter at 101 Meeting Street during weekday hours, or call (843) 958-4200. For a copy, send a short written request with the parcel number, the tax year, and the record name. The office replies by mail. Some files need a fee paid in advance. Ask which rule applies to your request before you send payment. A written request gives you a dated copy of your ask.

What Is the Auditor’s Role in the County Budget?

A small one. Council adopts the budget, and the administrator and finance office carry it out. The auditor supplies the tax roll and the levy figures that the plan assumes. A midyear change in property values can move the revenue line. The auditor does not approve spending or move money between departments. Ask council staff for budget records. Ask for the adopted ordinance and the latest monthly report.

Are Charleston County SC Financial Records Public?

Most are. The budget, the annual audit, the debt statement, and many payment records are open under the state Freedom of Information Act. A record with a Social Security number, a medical detail, or a sealed court order may stay closed. An agency must cite the exemption when it denies a request. A requester can appeal. Ask for the rule in writing. Keep the denial letter with your notes.

How Do I Report an Error in a Financial Record?

Send a short letter to the office that made the entry. Name the parcel, the account, the tax year, and the field. Attach the document that proves the right value, such as a deed or a closing statement. Ask for a written decision. A clerical fix can take days, and a value dispute may need a formal appeal. Keep every reply. Ask about the appeal deadline at once.

What Is the Difference Between an Auditor and a Treasurer?

The auditor prepares the tax roll and computes each bill. The treasurer collects the money, issues receipts, and handles a payment plan. A value question goes to the assessor, who sets taxable worth. A delinquent account goes to the delinquent tax office. Each office keeps its own file. A reader who calls the wrong desk loses a day. Ask the front desk for a referral. Write the correct number down.