The County Assessor office maintains tax rolls of property owners from deeds filed in the Circuit Clerk’s Office, keeping a accurate record of the school district in which each parcel of land is located, discovering and valuing improvements in each taxing entity, assessing personal property January 1 through May 31, listing personal property bought after May 31, and conducting a countywide appraisal every three (3) years.

The assessment roll is prepared and certified annually.  An abstract of all property, real and personal, must be filed with the Assessment Coordination Division in Little Rock each year.

Tax statements for the collection of taxes are printed from values obtained from the County Assessor’s Office.  Property owners receive a notice from the Assessor if property values increase.