Property Assessment and Tax Flow Chart
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Assessor |
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Lists
and values all taxable property |
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in jurisdiction, prepares |
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Assessment
Books |
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Individual
Assessment Roll |
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and
delivers to |
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and
delivers by April 15th to |
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County |
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Each of
these |
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County Auditor |
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Board
of Supervisors |
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tax
levying |
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who
converts the valuation |
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bodies
prepares, |
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from
the Assessor's Books |
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School |
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and
after |
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by
applying the "roll back" |
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Boards
of Education |
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public
hearing, |
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percentages
as determined |
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adopts
a |
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for the
various classes of |
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Cities |
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BUDGET |
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property
by the Director of |
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City
Councils |
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to
provide |
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Revenue
and the budgets, |
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necessary |
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less
exemptions, to determine |
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Townships |
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services. These |
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a tax levy; prepares a tax list |
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Township
Trustees |
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go to
the |
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showing each taxpayer's share |
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of the total, and delivers to the |
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ç |
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County Treasurer |
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who
prepares individual |
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tax
statements and |
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Taxpayer |
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delivers
them to the |
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