The assessor is charged with several administrative and statutory duties.
The primary duty and responsibility is to make sure all real property
within his jurisdiction is assessed except where the law provides
otherwise. This includes residential, commercial, industrial
and agricultural classes of property.
Real property is revalued every two years. The effective date of
the assessment is the first day of January of the current year. The
assessor determines either a full or partial value for new construction and
improvements depending upon their state of completion on January First.
