§ 102337 County Property Tax Basis

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

A school district that covers several towns in a county looks at the county assessor’s list of how much each house is worth, then decides each homeowner’s tax bill based on that list.

The district follows the law by using the county’s assessment numbers to figure out the tax amounts, and then the county’s tax collector actually collects the money from the homeowners.