Property Assessment Project
The assessment study has the following three major objectives:
1. To determine whether each county assessor is applying correctly the
constitutional and statutory provisions, compliance requirements of the State
Board of Equalization, and the manuals published by the state Property Tax
Administrator to arrive at the actual value of each class of property;
2. To determine if each assessor is applying correctly the provisions of law to
the actual values when arriving at valuations for assessment of all locally
valued properties subject to the property tax; and
3. To set forth an aggregate valuation for assessment for each county based on
the contractor's finding in regard to the level of assessment in each county.
The final report prepared by the contractor shall compare the aggregate
valuation determined by the assessor and that estimated by the contractor.
