Duties of the County Assessor:

The County Assessor is charged with several administrative and statutory duties; however, the primary duty and responsibility is discover, list, appraise, and assess all real property and all personal property within his/her jurisdiction for taxation purposes, except as otherwise provided by law. This would include residential, commercial, and agricultural classes of property, and all personal property. The effective date of the appraisal is January 1st of every year . By law , the Assessor is required to perform a visual inspection of each property as least once every four years. The assessor also determines a full or partial value of new construction, or improvements depending upon the state of completion as of January 1st. The County Assessor is required to maintain permanent records and files on all information collected.