PREFACE
The assessor of property was a statutory office for many decades before it became a constitutional office following the 1978 amendments to the Tennessee Constitution. The Assessor of Property is elected to a four year term in the August general election in even numbered years in which there is not an election for governor. T.C.A. § 67-1-502.

 County Assessors are exclusively responsible for determining values of property for property taxation purposes in accordance with the TCA 67-5-601., assessors shall also implement a program of updating property values so that current and correct values of property are maintained and shall have sole responsibility and authority for property valuation maintenance, under the direction and oversight of the State Board of Equalization.
An assessment roll is produced annually listing all improvements of property added to valuation records during the year, additions of new property to valuation records during the year, and increases and decreases of valuation during the year. The assessor also monitors the relationship of sales prices of property sold to values of the property for property taxation purposes and the current status of the overall property valuation maintenance program in the county.

In order to achieve successful implementation and completion of this operation plan all requirements and provisions regarding property valuation and maintenance will be performed in compliance with the Tennessee Constitution and Statues recorded in the Tennessee Codes Annotated. Additionally, the Rutherford County Assessor’s Office ensures that all appraisal methods and techniques will adhere to standards and code of ethics of the International Association of Assessing Officers and the Uniform Standards of Professional Appraisal Practices (USPAP).

In order to fulfill this State mandated duty the Assessor is reliant upon the County Commission to provide sufficient funding and support. The County Commission has agreed to provide such support by approving the four year reappraisal plan submitted to the State Board of Equalization.