Appointed by the City Council, the Assessor is responsible for the listing and inventory of the individual properties in the City. The Assessor shall estimate, according to their best information and judgment, the true cash value and assessed value of every parcel of taxable property. The assessments are placed in the assessment roll and completed by the first Monday in March for the property to be taxed.
The Assessor does not create value. Value is created by the economic forces in the market of buyers and sellers. The Assessor studies transactions of the market and appraises all property in accordance with State law and State Tax Commission guidelines. The Assessing Department also keeps track of ownership changes, maintains maps of parcel boundaries, maintains legal descriptions for all land, and prepares sketches of all buildings and summarizes their characteristics.