VOTE411 Voter Guide

The county assessor is a statutory officer who is elected to a four-year term and is not subject to term limits. He or she functions under the direction of the state board of tax commissioners and is subject to removal by that board. A candidate for the office of county assessor who runs in an election after June 30, 2008 is required to have attained Level II certification. After January 1, 2012, candidates will have to have a Level III certification. If the county is one of the 22 counties that still have separately elected township assessors, the county assessor advises and instructs the county’s township assessors as to their duties, reviews their returns and has the same powers as a township assessor. The assessor is the county inheritance tax appraiser and represents the state inheritance tax division on issuing consents to transfer property held in joint names. In addition, the assessor oversees a general reassessment in the county and serves as secretary of the property tax assessment board of appeals, which hears appeals on property tax assessments.