Board of Assessors

Members


  • Kenneth Bridges, Chairman
  • Jimmy Mock, Vice Chairman
  • Hubert Edwards
  • Dennis Marlow
The Board of Assessors is a five member body of appointed citizens of Jackson County, serving on a part time basis, who meet once a month unless posted otherwise. They are appointed for staggered terms of three years by the Jackson County Board of Commissioners and operate autonomously. A Chairman is elected on an annual basis. The Board of Assessors hires a Chief Appraiser to administer the functions of the Property Appraisal and Assessment Administration.

Responsibilities


The Board of Assessors' members are appointed to fixed terms, as defined by state law. The Jackson County Board of Assessors is the agency charged with the responsibility of establishing the fair market value of property for ad valorem taxation purposes.

Regulations


The Board of Assessors' is regulated by the following substantive regulations:

Chapter 560-11-2: Substantive Regulations


560-11-2-.56 Review of County Tax Digest By the State Revenue Commissioner. Amended.

General
(a) County boards of tax assessors are required by the State Constitution and state law to continuously maintain assessments of property that are reasonably uniform and that are based on fair market value as defined in 48-5-2 (except as otherwise stated in 48-5-6 and 48-5-7 (c.3)). The Department of Revenue is required by law to periodically review the county digests to determine if the digests are in compliance with such laws.

(b) This Regulation imposes no additional requirements on the county boards of tax assessors. It merely sets forth the statistical and other methods that are used by the Department in making its determination. The Department of Revenue does not determine when to revalue property. Each county board of tax assessors determines for itself when it believes a revaluation of property is necessary for legal compliance. Failure to revalue property shall not in and of itself be a basis for assessment of any penalty.