The assessor is charged with several administrative and statutory duties; however, the primary duty and responsibility is to cause to be assessed all real property within his/her jurisdiction except that which is otherwise provided by law. This would include residential, multi-residential, commercial, industrial and agricultural classes of property.
Real property is revalued every two years.
The effective date of the assessment is January 1st of the current year. The assessor determines a full or partial value of the new construction, or improvements depending upon the state of completion as of January 1st.