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The primary function of the County Assessor is to
locate, list and value all real property subject to taxation in his/her
respective jurisdiction.
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Locate deals with the physical location of the
property. This is accomplished by utilizing a legal description and
a plat map. Relative location of one property with its immediate
neighbors can be readily determined through inspection of the plat map.
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Listing of the individual properties entails measurements,
attributes of all types as well as observation of several type of
depreciation - physical, functional or economic. A compilation of
these factors is assembled on an individual property card which is always
available for public inspection.
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Valuing is the final step in the taxation process.
Utilizing all the factors previously discussed, they are then individually
computed using State supplied manuals, adjusted to conform to local
conditions. The sum total is then given one final test - "Does
this value seem reasonable?". If so, it then becomes the
taxable value for purposes of real property tax.
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In addition, the Assessor is the one to see for various tax exemption or
credit applications:
- Homestead
Tax Credit
- Military
Tax Credit
- Family Farm
Tax Credit
- Forest & Fruit Tree
- Wetland
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In summation, any question concerning assessed or taxable value as well as
legal description should be addressed to the Assessor.
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