Assessor FAQ No. 1 – What is the Assessors function?
The Assessor has the responsibility for annually discovering and assessing all property, and keeping track of all persons owning, claiming, possessing or controlling it, within the County as required by law. The Assessor must produce and deliver an assessment roll by July 1 of each year. The Assessment Roll becomes the base upon which local property taxes are levied, collected and distributed to the state (schools), cities, development agencies, special districts, and the County of Tulare.
