The Assessors responsibility is
to discover, list, classify and value all property within the jurisdiction
of McNairy County for tax purposes. Taxable property is divided into two
class real property and personal property. Real property includes land and
all buildings, structures, and improvements to the land. Personal property
is machinery and equipment, fixtures, furniture and other items that are
movable in nature used by a business.
Field inspections are done on
20% -25% of the county every year to update records of any new construction,
additions and demolition of existing improvements. All new construction over
the county is done yearly. After locating, measuring and assessing all
changes must be entered into the computer.
Maps are a means to inventory
all real property within the county. The assessor is required to maintain an
up-to-date set of maps that display all the parcels in the county. Maps are
updated to reflect new subdivisions, surveys, property splits and the
combining of parcels as they occur. These maps are for reference and public
viewing. Each year the assessor is required to create and maintain an
assessment roll detailing all county property, its owners and its values.
Another duty of the assessor's
office is maintaining and providing public information, to assist taxpayers
and the general public with questions regarding property ownership,
assessments and recent property sales. This office handles thousands of
requests annually on the phone, through mail or in person from current or
prospective property owners as well as from the real estate, legal and
Equitable assessments assure
property owners that they are paying only their fair share of the cost of
operating school and libraries, providing police and fire protection, road
construction and maintenance, water sanitation and other basic services. The
assessor of property is responsible to the tax payers to ensure that all
property is valued in accordance with state laws, that no property escapes
the assessment process or is under assessed and that no property owner
receives unauthorized preferential treatment.