Legal Definitions - assessor

Assessor

An assessor is a person who evaluates or makes assessments, especially for taxation purposes. They are also known as tax assessors.

• A city assessor determines the value of a property for tax purposes.
• A county assessor assesses the value of personal property, such as cars and boats, for taxation.
• A state assessor evaluates the value of businesses and commercial properties for tax purposes.

These examples illustrate how assessors are responsible for determining the value of different types of property for taxation purposes. They use their expertise to evaluate the property and ensure that it is taxed appropriately.