The county Tax Assessor’s Office, as required by law, is responsible for the appraisal for tax purposes of all taxable property, real and personal, that the county Board of Assessors is required to assess. These appraisals shall be made in the manner and at the times required by law.
Maintenance of Tax Records & Maps
The county Tax Assessor’s Office shall be responsible for the proper maintenance of all tax records and maps for the county in a proper and current condition, and the staff shall have custody of such records.
The county Tax Assessor’s Office shall be responsible for preparing annual assessments on all property required to be assessed by the Board of Assessors. Such assessments shall conform to the requirements of law and shall be turned over to the Board of Assessors for approval on the date requested by the Board of Assessors.
Appraisals on All Tax-Exempt Property
The county Tax Assessor’s Office shall prepare annual appraisals on all tax-exempt property in the county and shall submit such appraisals to the Board of Assessors.
Staff Member Training
Each county Tax Assessor’s Office staff member shall successfully complete at least 40 hours of training courses prepared and offered by the State Revenue Commissioner during each 2 years of tenure as a staff appraiser.