The principal responsibility of the assessor is to locate, inventory and appraise (assess) property within the county. A complete set of (tax) maps is an indispensable tool for carrying out this function.
Maps are fundamental to the assessment of real estate; they help determine the location of the property, indicate the size and shape of each parcel, and reveal its relation to pertinent features that affect value. It is a logical consequence, therefore, that maps are the basic record in an assessor’s office.
