The Role of the Assessor. As mandated by the California State Constitution, the Assessor: Locates and identifies all taxable property in the county. Establishes taxable value for all property subject to property taxation. Completes the assessment roll showing the assessed values of all properties. Applies all legal exemptions.
In botany, phyllotaxis or phyllotaxy is the arrangement of leaves on a plant stem (from Ancient Greek phÃ½llon leaf and tÃ¡xis arrangement). Phyllotactic spirals form a distinctive class of patterns in nature.
In botany, the petiole is the stalk that attaches the leaf blade to the stem. The petiole is the transition between the stem and the leaf blade. Outgrowths appearing on each side of the petiole in some species are called stipules. Leaves lacking a petiole are called sessile or epetiolate.