The product supports two models for tracking debt and associating a taxpayer to an asset:
Asset-based model where the tax role is created and stays with the asset for its billable life. The tax role's account and person are created for the property and do not represent real persons or businesses. The owners of the property are captured as person records but are linked directly to the asset using an effective-dated ownership history record.
Standard "account" model where the taxpayer is linked to an account and the account is linked to a tax role (that links to an asset) on down to the financial transactions. When ownership changes, the tax role is end dated and the account is responsible for the debt incurred while it was the owner of the asset. I.e., for the debt incurred during the tax roles' effective dates. The new owner gets a new tax role.
The second option described above is not a common scenario for real property taxes. While the data model supports it, out-of-the-box algorithms to set up the relationships for ownership changes (in this scenario) are not supplied. Your implementation will need to provide them.
Refer to The Big Picture of Bills for more information on billing.
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