The Assessor is responsible for the discovering, listing, and valuing of all taxable (both real and personal) property within the jurisdiction. 
 
Real property is the land and things permanently affixed to the land, such as: buildings, paving, lighting, fencing, etc.
 
Personal property is all other property, such as: furniture, fixtures, signs and equipment used in the course of business. 
 
All duties of the assessor are periodically repeated, i.e.: re-evaluation of property; and most duties are done every year, i.e.: setting assessed and taxable values for all property.