Duties of the Assessor
GENERAL MISCONCEPTIONS ABOUT THE ASSESSOR'S DUTIES
The Assessor DOES NOT:
The Assessor is concerned with 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.
Assessors are appointed to their position by a Conference Board consisting of the members of the Board of Supervisors, the Mayors of all the incorporated cities, and a member of each school district within the jurisdiction. A city with a population of 10,000 or more may elect to have their own assessor. In cities having an assessor the conference board shall consist of the members of the city council, school board and county board of supervisors.
Assessors are required by law to pass a state examination and complete a continuing education program 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.
The INCOME APPROACH is the third method used if the property produces income. If the property is an income producing property, it could be valued according to its ability to produce income under prudent management; in other words, what another investor would give for a property in order to gain its income. The income approach is the most complex of the three approaches because of the research, information and analysis necessary for an accurate estimate of value. This method requires thorough knowledge of local and national financial conditions, as well as any developmental trends in the area of the subject property being appraised since errors or inaccurate information can seriously affect the final estimate of value.
If you have any questions about the assessment of your property, please contact your assessor's office.
April 2 through April 25
April 2 through April 30
May 1 thru Adjournment
January to November 1
October 9 thru October 31