§ 103342 County Property Tax Basis

• •The board must rely on the county assessor’s and State Board of Equalization’s assessments.
• •Those assessments become the basis for the district’s property tax rates.
• •The county tax collector is responsible for actually collecting the taxes.

A local school district wants to figure out how much each homeowner should pay for property taxes.

The district looks at the property values that the county assessor and the State Board of Equalization have already calculated, uses those numbers to decide each homeowner's tax bill, and then the county tax collector sends out and collects the payments.