All property that is not real property is considered personal property and therefore is issued an Unsecured tax bill. Some typical items assessed and collected on the unsecured roll are:
- Improvements on the real estate of others
- Business property
- Most possessory interests
- Escape and supplemental assessments
- against former owners of real property
- Some fixtures
The lien for unsecured taxes is against the assessee and not against the property. The assessee can be any person owning, claiming, possessing, or controlling the property on the lien date.