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