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What is the relationship between the county assessors office and the trustees office?

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What is the relationship between the county assessors office and the trustees office?

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According to state law, the county assessor is responsible for the appraisal and assessment of property.The trustees office is responsible for billing and collection of taxes based on assessments.The trustee has no authority over the amount of assessment, nor can she be involved in the appraisal process.

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