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What is the relationship between the County Assessors Office and the Tax Collectors Office?

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What is the relationship between the County Assessors Office and the Tax Collectors Office?

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According to state law, the County Assessor is responsible for the appraisal and assessment of property. The Tax Collector’s office is responsible for billing and collection of taxes based on assessments. The Tax Collector has no authority over the amount of assessment, nor can he be involved in the appraisal process.

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