The County Assessor's Office holds the responsibility of appraising all taxable real property within the county. Its main objective is to determine the market value of these properties through the appraisal process. Market value is commonly defined as the amount that a willing buyer would pay to a willing seller, representing the price at which the property could be sold. Essentially, it reflects the price at which a property owner would be willing to accept if they were to sell their property. It's worth noting that the appraisal's effective date is set as January 1 each year. Real property taxes are collected by the Treasurer's Office.