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Classification of States by Primary Local Assessment Dis
REPORT OF THE COMMITTEE
PRIMARY LOCAL ASSESSMENT DISTRICTS
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activities administrative review agency Alabama appointed appraisal Appt assessed valuations assessing department assessment function assessment level assessment offices assessment roll assigned authority auxiliary divisions board of assessors Board of Equalization board of review board of tax Carolina cent city assessor classes of property classified Connecticut Cook County corporations county assessors County bd county board courts division duties employees equaliza equalization agency erty finance governmental unit intangibles judicial review Kentucky legislature levy locally assessed ment districts Michigan Minnesota municipalities Nebraska North Carolina North Dakota Ohio organization overlapping assessment districts overlapping districts Pennsylvania personal property population position powers primary assessment districts primary districts prop property tax qualifications real estate real property reassessment recommendation review board salaries serve sessment state-assessed subordinates supervision supervisors supervisory agencies Tax Commission tax department tax districts tax rates taxation taxpayers tion town township tricts usually Virginia Wisconsin