The County Assessor assesses all property for ad valorem taxation and submits the value of each property to the County Equalization Board and later to the State Board of Equalization for approval. After receiving the certified millage rates from the County Excise Board, the County Assessor prepares the tax roll, which shows the taxes due on each county property, and forwards the roll to the County Treasurer for tax collection.

The County Assessor also performs the following duties:

• Preparing and maintaining permanent records of all real and personal property, including cadastral maps
• Implementing the four-year visual inspection program for all properties
• Auditing any property for which the estimated fair cash value differs from the value submitted by the taxpayer
• Receiving and reviewing all applications for exemptions
• Serving as a member of the Board of Tax Roll Corrections

Some content may be extracted from OSU Cooperative Extension Fact Sheet AGEC-802 and/or the County Training Program website. More complete information is available from these sources.