Direct assessments such as weed removal, landscape, flood control, refuse, sewer, sidewalk repair, and lighting assessments are examples of direct assessments. Direct Assessments are shown separately on the secured tax bill and are added to ad valorem taxes for total taxes billed. The Auditor-Controller acts as an agent for each agency by placing the direct assessment on the tax bill and distributing the tax collected to the agency. For information regarding the direct assessment calculation, contact the agency or city responsible for the assessment.