To whom is the assessor responsible for the proper expenditure of funds?

The assessor is responsible for the proper expenditure of funds primarily to the municipality. This stems from the assessor's role in managing and overseeing the assessment process within their jurisdiction. The funds allocated for assessments, which include resources for property evaluations and maintaining public records, directly impact the municipality's budget and financial health.

By ensuring that these funds are spent appropriately, the assessor helps maintain transparency and accountability in municipal finances. The municipality relies on accurate assessments to determine property taxes and ensure equitable taxation amongst residents. This obligation underscores the importance of the assessor's work in supporting local government operations and serving the community effectively. While the interests of citizens and other entities may also be important, the direct responsibility for fund expenditure lies with the municipality itself.