Real property refers to land, improvements to the land and all rights inherent to ownership.
Assessment is the process of placing a value on a property for the purposes of taxation.
Reassessment is the revaluing of all properties within a county on a mass appraisal basis for purposes of equalization.
Most functions of the Assessor's Office are governed by language in the Missouri State Statutes, Section 137. Understanding the purpose of our office is a complex issue. The Assessor is focused on an office that prides itself on accuracy and fairness bringing clarity to the assessment process.