Property Assessment and Tax Flow Chart

 

 

 

 

 

 

Assessor

 

 

 

 

 

 

Lists and values all taxable property

 

 

 

 

 

 

in jurisdiction, prepares

 

 

 

 

 

 

 

 

 

 

 

Assessment Books

 

Individual Assessment Roll

 

 

 

 

and delivers to

 

and delivers by April 15th to

 

 

 

 

 

County

Each of these

 

County Auditor

 

Board of Supervisors

 

tax levying

 

who converts the valuation

 

 

 

bodies prepares,

 

from the Assessor's Books

 

School

and after

 

by applying the "roll back"

 

Boards of Education

 

public hearing,

 

percentages as determined

 

 

 

adopts a

 

for the various classes of

 

Cities

BUDGET

property by the Director of

 

City Councils

 

to provide

 

Revenue and the budgets,

 

 

 

necessary

 

less exemptions, to determine

 

Townships

services. These

 

a tax levy; prepares a tax list

 

Township Trustees

 

go to the

 

showing each taxpayer's share

 

 

 

 

 

of the total, and delivers to the

 

 

 

 

 

 

 

 

 

 

 

County Treasurer

 

 

 

 

 

who prepares individual

 

 

 

 

 

 

tax statements and

 

Taxpayer

 

 

 

 

delivers them to the

 

 

 

 

 

 

 

 

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