The primary responsibility of the Assessor is to Assess (place a value on real and personal property) in the county. Assessments are based on guidelines and regulations enacted by state legislators and adopted by the Indiana Department of Local Government Finance to reflect Market Value in-Use based on Real Estate Market Sales. The Assessor's Office does not calculate the taxes for real or personal property. The Assessor's Office is only responsible for the Assessed Value that local Jurisdictions use to determine their budgets and then effect the Tax Rates. Personal Property is self-assessed and the responsibility of the tax payer.