Assessment of Real Property
Fomerly, assessors in local municipalities did all the work of assessing and were responsible to the Commissioners for their assessments, which were examined and corrected when necessary. Now, the county, through its Chief Assessor and their staff, assess real estate and the local munipal 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.