Los Angeles County Assessor, located in Lomita, Calif., creates assessment rolls, and provides information on property values and the assessment process. The agency provides comparative sales data and maps, and information on propositions and exemptions. It offers information services in a wide range of financial areas, including property tax assessment values, exemptions, supplemental bills, ownership change, and business property taxes. Los Angeles County Assessor has an auditing department that assists in direct assessments, refunds, tax rate areas, and general tax levy. The agency s treasury and tax collection department assists in payment amount calculations, payment posting, tax bills, public auction, delinquent taxes, bond and mobile home tax clearance, and refund for overpaid taxes.