Independence County Assessor, Odus Fulmer

The duty of the county assessor is to appraise and assess all real property between the first Monday in January and the first of July, and all personal property between the first Monday in January and the thirty first of May, (ACA 26-26-1408). All property in the state shall be assessed according to its value on the first of January except merchant’s inventory which is assessed at its average value during the year immediately proceeding the first of January (ACA 26-26-12-1).

The assessor must make an abstract of assessment showing the total assessed value of the county. On August 1st, the assessor submits to the County Equalization Board the Real Property Assessment Book and the Personal Property Assessment Book. After August 1st, the County Equalization Board has the legal authority to make value changes in any of the assessment books (ACA 26-26-1103).

The assessor is required to maintain current appraisal and assessment records by securing necessary filed data and making changes in valuations as they occur in land use and improvements. The assessor is charged with staying abreast of all property transaction within the county and keeping a file on all properties updated through out the year (ACA 26-26-715).


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