Assessor

Assessors are appointed to their position by a Conference Board consisting of the members of the Board of Supervisors, the Mayors of all incorporated cities, and a member from each school district within the jurisdiction. A city with a population of ten thousand or more may elect to have their own assessor.

The assessor is charged with several administrative and statutory duties. The primary duty and responsibility is to make sure all real property within his or her jurisdiction is assessed except where the law provides otherwise. This includes residential, commercial, industrial and agricultural classes of property.

The Assessor does not:

• Collect taxes
• Calculate taxes
• Determine tax rate
• Set policy for the Board of Review

The Assessor is concerned with value, not taxes.

On values determined as of January 1, one does not start to pay taxes until 18 months later.

The "roll back" is the percentage of actual value that is determined by the Director of Revenue and Finance each year on the several classes of property where the total value increase statewide exceeds four percent for each class of property. The percentage so determined by the Director of Revenue and Finance is certified to and applied by the local county auditor to all property in each class affected throughout the state