The County Assessor is an elected official who has the general supervision over and the direction of the assessment of all real and personal property in his or her county as a basis for the County Board to levy taxes. The Assesssor must be certified by the Department of Property Assessment and Taxation in order to hold office and obtain the required continuing education hours to be recertified. The duties are prescribed by Nebraska Statutes, Rules and Regulations (Chapter 77), which have the effect of law. The following is a partial list of those duties:

• Administer the assessment statutes of Nebraska law.
• Establish and maintain fair and equitable value on all real and personal property within the county.
• Attend all meetings of the County Board of Equalization.
• Review all applications for religious, charitable and educational tax exemptions.
• Maintain cadastral records (i.e., parcel maps) on all property in the county.
• Prepare abstract of value and certification of taxes levied for State Property Tax Administrator.
• Prepare annual tax roll for the County Treasurer.
• The County Assessor must hold and maintain a valid certificate.
• Attend mandatory workshops.
• Obtain a minimum of 40 hours of continued education bi-yearly.