What is the purpose of the assessor's manual?

The purpose of the assessor's manual is primarily to provide guidelines for preparing assessments. This manual contains detailed information and standardized procedures that assessors must follow to ensure that property assessments are conducted fairly and uniformly. It covers methods for determining property values, classifying properties, and documenting assessments, which are essential for maintaining consistency in property taxation across different municipalities.

While options related to setting tax rates, compiling data on property sales, and regulating property ownership rights could be relevant to the broader context of property taxation and management, these tasks are typically outside the direct scope of what an assessor's manual addresses. Instead, the manual focuses specifically on the assessment process itself, offering clear protocols and frameworks that assessors should apply when evaluating properties. This ensures equitable treatment and adherence to legal requirements in property assessments.