Thanks Woody. That clarifies it all. I wasn’t able to find that chart, and the wording was suspicious of a separate tax bill. We had this happen with my wife’s mineral rights that were willed to my wife. Two counties levied back taxes that her grandmother hadn’t paid. I was concerned because Ca DMV itemized the sales tax when we bought our houseboat, but levied personal property tax on it at a later date. Sacramento county also taxed us because that was where the boat was berthed.