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County
Assessor |
Assessor Functions
County Assessor - The County Assessor identifies,
lists and calculates the assessed value of all Real and Personal
property in those areas of the county that are not maintained
by the individual Township Assessors or Township Trustee Assessors.
In general, the County Assessor performs the following duties:
- Advises and instructs the County’s
Township Assessors.
- Oversees the General Reassessment process.
- Serves as Member/Secretary of the County
Property Tax Assessment Board of Appeals.
- Insures countywide uniform Property
Assessment Equalization.
- Acts as the Inheritance Tax Appraiser
and represents the Inheritance Tax Division.
- Discovers and identifies omitted property.
- Calculates the assessed value of all
real property in each taxing district.
- Verifies and review the self reported
values of all personal property in each taxing district.
- Calculates the total assessed value
of each taxing district.
- Certifies current Assessments to the
County Auditor’s Office.
- Utilizes recent sales of land (Sales
Disclosures) to establish base market rates and values in
each neighborhood, adjusts base values for location, nearness
to amenities and other influence factors.
- Is responsible for the selection of
Assessment Software and Computer Systems.
Township Trustee Assessor Functions
- Performs the
duties of Township Assessor, if agreed upon by the County Assessor
- Additionally, manages Township property
interests.
- Responsible for administering Poor Relief.
- Performs many other non-assessment related
duties.
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