Property taxes are placed on the tax roll in the form of a rate per $1,000 of assessed value. In most cases, the taxes for operations are the permanent rate limits certified by the taxing districts. When a district certifies a dollar amount tax levy, such as a local option tax or bond tax, the Assessor must calculate a tax rate. To compute the tax rate, the tax levy amount is divided by the taxable assessed value of the district. Individual properties are taxed by the districts that provide services to that property. The total amount of tax placed on a property is computed by multiplying the property's assessed value by the combined tax rates of all the districts in which it is located and then adding any assessments. Once the taxes are computed for each property tax account, the tax roll is certified and turned over to the Tax Collector.