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revenue, to go out to someone’s home and assess their property?
Scoggin: “Yes, to a degree. We do have an appraisal here. In the past, it’s been every six years. In the future, it’s going to be every four years. We have a board of appraisers and we hire an appraiser. Usually, he comes up from the state. They appraise the property and then they have a public hearing and they mail out notices.
“The people in the county have an opportunity to protest or ask questions and then they type up a land assessment book. They turn that book over to us and then they disband. At that time, when they disband, we are tied to their assessments. It would have to be a very unusual case and it would have to be brought before the court to change their assessments.
“But there is that period between the assessments, if someone builds a new building in that four years between assessments, the commissione of revenue does have the authority to go out and appraise ' that new building.
—Do you also have the authority to appraise personal property?
Scoggin: “Right. But the only land we can appraise is a piece that is sold off of a larger piece—a smaller piece of land is more valuable per acre than a large piece. We
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