There shall be an Office of Tax Assessor, which shall be autonomous
and outside of the municipal department structure. Said Office shall
be subject to such general administrative procedures and requirements
as are departments of the municipal government, including but not
limited to the preparation and submission of an annual budget and
of such periodic budget reports as are generally required of departments
and such accounting controls, central purchasing practices, personnel
procedures and regulations and central data processing services as
are generally required of departments.
The Office of Tax Assessor shall be headed by the Tax Assessor.
There shall be a Deputy Assessor(s) and other such personnel as provided.
The Mayor shall appoint the Tax Assessor, Deputy Assessor(s) and all
other such personnel as may be authorized. The Tax Assessor and Deputy
Assessor(s) shall hold a valid tax assessor certificate. The Deputy
Assessor(s) shall act under the direct supervision of and assist the
Tax Assessor.
[Ord. No. 15-2016]
The Office shall have the following duties:
A.
Have, perform and discharge all the functions, powers and duties
prescribed by law for a municipal assessor.
B.
Make assessments for benefits for local improvement, and for that
purpose have and exercise the powers and duties of a board of assessment
for local improvement as provided by law.
C.
Maintain adequate assessment records of each separate parcel of real
property assessed or exempted, and establish and maintain such files,
records and procedures as may be required for the valuation and assessment
of personal property pursuant to law.
D.
Supervise the maintenance of a current Tax Map of the municipality
as a public record, and cause to be recorded all changes in ownership
or character of the real property assessed, employing for that purpose
the facilities of other departments as provided by this chapter.
E.
Notify the Chief Financial Officer and the Governing Body of all
tax appeals upon filing but no later than June 1st of each year.
