The County Assessor is responsible for discovering, listing, classifying, and valuing all property in the county in accordance with state laws. It is the Assessor's duty to determine the actual and taxable value of property.
Most real property, such as residential and commercial property, is reassessed every odd-numbered year, and personal property is reassessed every year. The Assessor is required to send out a notice of valuation each year to property owners, which reflects the owner's property value and the amount of property taxes due to the County Treasurer.
Qualifications for County Assessors are addressed by the Real Estate Appraiser's Act. The act requires, among other things, that real estate appraisers meet state licensing requirements and that County Assessors comply with the licensing requirements within two years after taking office.