What is required of assessors regarding the taxability of properties they assess?

Assessors are responsible for making independent determinations regarding the taxability of the properties they assess. This means that they must utilize their training, expertise, and the applicable laws and regulations to evaluate whether a property is subject to taxation. The independence in their decision-making process is crucial for ensuring that property assessments are fair, accurate, and consistent with state and local tax laws.

This autonomy allows assessors to apply objective criteria to their evaluations rather than relying on potentially biased local influences or informal community standards. By adhering to this independent approach, assessors help maintain the integrity of the property tax system and ensure that each property is assessed on its individual merits rather than external pressures.