I have been charged this tax every year too. This year it went up !!! How can a boat, appreciate in value !!!! ????? So I told the county to go pound sand. Then the county put a lein on my parents house. I have not lived there in over 6 years. I found out what they do is find the closest family member with the same last name and go for them. Since my dads name is the same as mine, they went after him. No distinction with a social or anything like that. I was on the phone with the county for hours, trying to find out why they went after my parents house, and how my boat appreciates in value. They told me I could contest the charges ( of course , after I pay them ) and they would investigate it. Then the person on the phone also told me horror stories of what they have done to people in the past when they contested charges like this ; credit reports messed with, paycheck garnished, utilites turned off - all this for no reason. They do this just because the orange county tax collector has the power. Do not mess with them. I ended up paying $184.00 in taxes on a 1997 bass tracker. I hope someday they get what they deserve.