The Assessorís Office goal is to produce the tax warrant with fair and equalized property values. The Assessorís Office is not responsible for high or low taxes. The aim of all Assessors is the equalization of assessed valuations in order that the burden of taxes may be distributed evenly and in accordance with the value of property each taxpayer owns. All real and personal property, not exempt by law, is subject to taxation. The major duties of the Assessorís Office can be categorized as discovering, listing, classifying and valuing all taxable real and personal property and all property granted exemption by the Division of Property Taxation that is located within the county on the assessment date.
The Assessorís Office collects data on all property including exempt property. This data includes a description of the improvements, land size, assessed value, legal description, ownership, property address and owner address. The Assessorís maps provide a description of the site shape and size. The Assessor cannot and does not levy taxes. The levying of taxes is done by a constituted taxing authority within each taxing district.