Assessor

in the United States, a local officer charged with the duty of preparing a schedule of property and owners. An assessor's schedule should show the name and residence of each property owner, and also the kind, quantity, and value of all property within the district, whether held by resident or absent owners. The work of the assessor is preparatory to determining the amount of tax to be paid by each property owner, and needs to be done with care and impartiality. The work of the local assessors is reviewed usually by a county board charged with the responsibility of seeing that the same kind of property is given the same value in different localities. A state board of equalization, or a tax commission, reviews the work by counties to secure uniformity of values in all parts of the state.