Survey Topic — Budget and Staffing and Workload

Description

Budget and Staffing

Government Code sections 29000 et seq. provides that each County Board of Supervisors must annually adopt a final County budget. The County Board of Supervisors appropriates monies for the operations of the Assessor's office from the County general fund. The allotted funds provided enable the Assessor to manage the workload.

Workload

Each Assessor has the legal duty to discover and annually assess all taxable property in their county. The culmination of this work is the production of the assessment roll as required by section 601.

Many activities performed by various staff members lead to the production of the roll. Major activities common to all Assessors' operations include processing reappraisable transfers due to changes in ownership; discovering and assessing new construction; identifying, reducing, and annually reviewing properties that have declined in value; identifying and valuing all business personal property (including machinery and equipment); administering legally permissible exemptions; and defending assessment appeals.

Section 407 provides that Assessors must transmit a statistical statement to the BOE annually, supplying any statistical information which the BOE may require, and must supply from time to time any other information required by the BOE.