Assessor

The assessor is charged with several administrative and statutory duties; however, the primary duty and responsibility are to cause to be assessed all real property within their jurisdiction except that which is otherwise provided by law. This would include residential, commercial, industrial, and agricultural classes of property. Real property is revalued every two years. The effective date of the assessment is January first of the current year. The assessor determines a full or partial value of new construction or improvements depending upon the state of completion on January first.