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.
With an opposite leaf arrangement, two leaves arise from the stem at the same level (at the same node), on opposite sides of the stem. An opposite leaf pair can be thought of as a whorl of two leaves. With an alternate (spiral) pattern, each leaf arises at a different point (node) on the stem.