Assessor

     Lists and values all taxable property

     in jurisdiction, prepares

¯

¯

Assessment Books

Individual Assessment Roll

and delivers to

and delivers by April 1st to

¯

ç

County

®

Each of these

County Auditor

ç

Board of Supervisors

tax levying

who converts the valuation

ç

bodies prepares,

from the Assessor's Books

ç

School

®

and after

by applying the "roll back"

ç

Boards of Education

public hearing,

percentages as determined

ç

adopts a

for the various classes of

ç

Cities

®

BUDGET

®

property by the Director of

ç

City Councils

to provide

Revenue and the budgets,

ç

necessary

less exemptions, to determine

ç

Townships

®

services.  These

a tax levy; prepares a tax list

ç

Township Trustees

go to the

showing each taxpayer's share

ç

of the total, and delivers to the

ç

ç

County Treasurer

¯

who prepares individual

tax statements and

Taxpayer

delivers them to the