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.
Fern - Leaf stalk: Fern leaves vary in the relationship of the petiole, or leaf stalk (often referred to as stipe in ferns), to the blade (the expanded part of the leaf). Many strap-shaped leaves essentially have no petiole and are described as sessile; broad, ovate, or triangular leaves commonly have a pronounced leaf stalk, called a stipe, and are termed petiolate or stipitate. Narrowly elongated leaves in ferns are usually erect, spreading, or, in certain epiphytes, pendent.