The County Assessor is a statutory officer who is elected for a term of 4 years and may be re-elected
without limit. This official functions under the direction of the State Board of Tax Commissioners.
The County Assessor advises and instructs all township assessors of his/her county as to their duties;
serves as reviewer of the returns made by township assessors, and according to law, has the same powers
as a township assessor. He/She is also the inheritance tax appraiser for his/her county and serves as a
representative of the State Inheritance Tax Division in issuing consents to transfer of property held in joint
The County Assessor oversees a general reassessment in the county and serves as president of the County
Board of Review, which hears appeals on property tax assessments.