Oracle keys

First task: Go back to the oil company tables that you created and establish the primary keys as you designed them. Establish foreign keys as well. Test your design by doing some maintenance on your tables.

Second task: Design and develop a set of tables for a property tax system using the criteria below. Set up the necessary tables for this database and populate them with data. You need to create the appropriate primary keys and foreign keys. Your must design a relational database following the rules to achieve third normal form. If you want me to look at your design before you implement, please send it to me with a comment in the subject.

You run the town tax department. You need to design the tables that you will need for the tax system. Try to think of the things that the town would need to know to calculate taxes and produce tax bills. Some things to consider are listed below. Feel free to add anything you think is missing or would make the system match the system in your city or town:

You need to be able to identify the property officially so you might keep the following information:

Property id # assigned by the town
Section #
Lot #
Volume and page of deed
Address

You need to keep the assessed values:

Assessed value for land
Assessed value for property
Assessed value for other

Different types of properties have different tax rates, for example homes, commercial properties and farms all are taxed at different rates. Tax rates are determined annually after the town budget has been established.

Tax type code
Tax type description
Tax rate

The bill needs to contain the following information:

Total amount due
Quarterly payment

You also need to deal with the fact that people do not pay their taxes on time and they may have accumulated past due:

Late fee
Outstanding/not paid taxes
Outstanding/not paid late fees

I am suggesting that the tax bill be sent to the primary owner who is the person or couple responsible for the payment. For this person I need the address and phone number.
There may also be secondary owners of the property and I want to keep a list of them along with their addresses and phone numbers.

Owner (primary - responsible for bill)
Secondary owner(s) list
Owner address (primary owner)
Owner phone (primary owner)

Comments:

For our example, assume one person can own multiple properties but each property has only one primary owner.
Secondary owners should be able to be listed on the bill.
Remember that a property can have multiple secondary owners and a owner (primary or secondary) can own multiple properties.
The tax type determines the tax rate - tax rates are calculated each year after the town budget has been established.
Don't worry about dealing with payments.