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An assessor's parcel number, or APN, is a number assigned to parcels of real property by the tax assessor of a particular jurisdiction for purposes of identification and record-keeping. The assigned number is unique within the particular jurisdiction, and may conform to certain formatting standards that convey basic identifying information such ...
A type of the Lot and Block system is frequently used for tax identification purposes in the United States. This designation, often called a Tax Identification Number or Tax Parcel Number, is not directly based on the legal description of the property. The system can be used even if the property is not legally described by the Block and Lot system.
The Teeter Plan (first enacted 1949) provides California counties with an optional alternative method for allocating delinquent property tax revenues. Using the accrual method of accounting under the Teeter Plan, counties allocate property tax revenues based on the total amount of property taxes billed, but not yet collected.
In 1882, Santa Clara County tried to levy taxes upon property of the Southern Pacific Railroad within county boundaries. The result was the U.S. Supreme Court case of Santa Clara County v. Southern Pacific Railroad, 118 U.S. 394 (1886), in which the court extended due-process rights to artificial legal entities.
The district's tax and voter base consists of about 550 square miles (1,400 km 2) and 741,000 people, mostly in Santa Clara and San Mateo counties. District revenues for fiscal year 2012-2013 were $33 million, with $30.3 million coming directly from a portion of property taxes.
Santa Clara County Parks subsequently purchased the vast property surrounding the mines, in order to transform it into a regional park. Almaden Quicksilver County Park opened a few years later after an extensive cleanup of the area.
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