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About the Assessor
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Assessors are appointed to
their position by a Conference Board consisting of the members of the
Board of Supervisors, the
Mayors of all the cities, and a member of each school district within
the jurisdiction.
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Assessors
are required by law to pass a state examination and complete continuing
education
programs
consisting of 150 hours of formal classroom instruction with 90 hours tested
and a
passing grade of 70% attained. The latter requirement must be met in order
for the Assessor to
be reappointed to the position every six
years.
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The
Conference Board approves the Assessor’s budget and after a public hearing
acts on adoption
of the same. The Assessor is limited, by statute,
depending upon the value of jurisdiction, to a
levy limitation for the budget.
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Duties Of
The Assessor
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The Assessor
is charged with several administrative and statutory duties.
The primary
duty and responsibility is to assess all real property within the Assessor’s
jurisdiction
except that which is otherwise provided
by law.
This would
include residential, commercial, industrial and agricultural classes of
property.
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Real
property is revalued every two years.
The
effective date of the assessment is January first of each year.
The Assessor
determines a full or partial value for all new construction and improvements
depending
upon their state of completion as of that
January first date.
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GENERAL MISCONCEPTIONS ABOUT
THE ASSESSOR’S DUTIES
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The Assessor
DOES NOT:
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Collect taxes
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Calculate taxes
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Determine tax rates
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Set policy
for the Board of Review
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The Assessor
is concerned with the value, not taxes.
Taxing jurisdictions
such as schools, cities and county, adopt budgets after public hearings.
This
determines the tax levy, which is the rate of taxation required to raise the
money budgeted.
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The taxes
you pay are proportional to the value of your property compared to the total
value of the property in your taxing district.
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SERVICES & INFORMATION