To be as fair and equitable in valuing real estate for ad valorem tax purposes to all residents and property owners within this county. To provide accurate technical and professional assistance to anyone requesting information pertaining to the functions and duties of this office and to maintain a good work ethic in performing the responsibilities of this office.
The county, through its Chief Assessor and their staff, assesses real estate and the local municipal assessors handle certain functions relating to personal property tax assessment. These include preparing a list of taxable persons; that is, persons of taxable age. Local Assessors are elected only in fourth through eighth class counties. In the other counties they are appointed by the assessment board.
First-class counties have a board known as the Board of Revision of Taxes. This is a mandatory board composed of seven (7) persons appointed by the county commissioners for a term of six (6) years.
In the second class counties the board is known as the Board of Property Assessments, Appeals, and Revision. This is also mandatory and consists of seven (7) persons appointed by the county commissioners for six (6) years.
In the 2A through eighth class counties, the board is known as the Board of Assessment Appeals. In 2A and third class counties, the creation of this board is mandatory, with three (3) persons appointed by the county commissioners for a term of four (4) years. In the fourth through eighth class counties, the commissioners serve as the Board of Assessment Appeals or they may use their option and appoint three (3) persons to the board with four (4) year terms.
Wyoming County is a seventh class county and the Board of Commissioners also serve as the Board of Assessment Appeals.