DUTIES OF THE PROPERTY ASSESSOR
Duties. The assessor determines the value of all property in the county, whether real, personal or mixed, including mineral rights, leaseholds and all other property except property of public utilities valued by the state. The assessor maintains the property tax maps of the county and keeps current indexes of taxpayers, including a description of the property on the tax books sufficient to identify it. The assessor also reports assessments to the local and state boards of equalization. Taxpayers who feel that the assessor has placed an unfair value on their property may appeal to the local board of equalization and then to the state board of equalization.