Board of Assessors
Attempts to create a tax digest that instills confidence in established values. The Assessor’s office sends out over 100,000 notices of assessment each year to fully inform the property owners of the assessed value.
Board of Equalization
Attempts to resolve disputes between the citizenry and tax assessor over property value based upon evidence presented at hearings. The members have sworn to be impartial and to render a decision based upon the evidence presented.
Board of County Commissioners - City Council - Board of Education
Most local governments establish millage rates within their jurisdictions which, when multiplied with the assessed value of the property, result in the amount of taxes owed.
Charged with the collection and faithful reporting of all taxes due.
Clerk of Superior Court
Accepts appeals from the Board of Equalization and as of January 1, 2011 has oversight responsibilities for operation of the Board of Equalization.
While this is not a department it is the document that is created each year which sets forth the value of all property within the county.