Determining how much money must be collected to fund the budget and the rate of tax (millage) necessary to meet the budget are the:
County Council
School Boards
Town Councils
Other Special Purpose Districts
The County Auditor is responsible for preparing the tax roll for all real and personal property taxable by the county.
The County Assessor is responsible for maintaining tax records on all real property and for appraising property not valued by the Department of Revenue or the county auditor.
The County Treasurer/Tax Collector collects taxes on all real and personal property.