DUTIES OF THE CIRCUIT COURT CLERKDUTIES OF THE PROPERTY ASSESSOR

The assessor determines the value of all property in the county, whether real, personal or mixed, including mineral rights, leaseholds and all other property except property of public utilities valued by the state. The assessor maintains the property tax maps of the county and keeps current indexes of taxpayers, including a description of the property on the tax books sufficient to identify it. The assessor also reports assessments to the local and state boards of equalization. Taxpayers who feel that the assessor has placed an unfair value on their property may appeal to the local board of equalization and then to the state board of equalization.

Other Matters. Since office management is an important aspect of the assessor’s responsibilities, this official should be familiar with both state and federal laws relating to personnel matters. Also, the assessor should have a basic understanding of potential liability, including both personal and county liability, and of the Tennessee Governmental Tort Liability Act. All county officials should be familiar with the conflict of interest and disclosure laws applicable to their offices.