Property tax collection is the gathering of the amount of money - taxes, paid to the municipality or county for the amount of property owned by an individual. The amount of money owed is dependent upon the value assessed. These are real estate taxes. They can be laid on secured or unsecured property. The former is real property such as homes, land and businesses. The latter refers to office furniture, boats, airplanes and similar types of property. The individuals who are responsible for property tax collection are members of the assessment office. They are frequently referred to as tax collectors. The way they undertake their task depends upon the county or city you live in. The general method is to first send you a notice of the property assessment. The Treasurer and Tax Collector office also sends off annually a bill. The bill states the amount due. The recipient then files the property tax including payment. If the tax bill is ignored, a notice is sent. If further measures are required, property tax collection may involve a tax lien being laid upon the property.