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  1. Locate all taxable property within Fresno County. Identify the person who owns, claims, possesses, or controls property on January 1 (the Lien Date). Track changes in ownership. Establish the assessed value of all taxable property in accordance with the law, including declining values.

  2. fresno, ca 93715-1192 Property tax payments must be received or United States Postal Service (USPS) postmarked by the delinquency date to avoid penalties. Otherwise, the payment is delinquent, and penalties will be imposed in accordance with State law.

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