The duties of the County assessor are to appraise and assess all real property between the first Monday of January and the first of July. All personal property is to be assessed from January 1 until May 31. Assessments made after May 31st are charged a penalty.
The Assessor must make an abstract of assessment showing the total assessed value of the county on August 1st, the assessor turns over to the County Equalization Board his/her Real property assessment Book and Personal Property Assessment Book.. After August 1st, the County Equalization Board, not the Assessor, has the legal authority to make value changes in any of the assessment books.
The County Assessor is required to maintain current appraisal and assessment records by securing necessary filed data and making changes in valuations as they occur in land use and improvements. The Assessor is also charged with staying abreast of all property transactions within the county and keeping a file on all property updates throughout the year.