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From 2007 to 2015, the CEO had direct supervision over 31 of the 37 departments while the other departments (Assessor, Auditor-Controller, Community Development Commission, County Counsel, District Attorney, Executive Office of the Board of Supervisors, Fire, and Sheriff) did not report to the CEO.
The county auditor position is common in every state in the United States. In some states, the position is appointed by county commissioners or district judges. In others, it is an elected position. In Florida, for example, the county auditor is elected to a four-year term. [2]
The Los Angeles County Assessor is the assessor and officer of the government of Los Angeles County responsible for discovering all taxable property in Los Angeles County, except for state-assessed property, to inventory and list all the taxable property, to value the property, and to enroll the property on the local assessment roll. [2]
In some jurisdictions, the assessed value is meant to equal the market value of a property. In other areas, the market value is multiplied by an assessment ratio to arrive at the assessed value. Once a tax assessor determines the assessed value, it is multiplied by a tax rate, called a "mill rate," to arrive at the amount of the property tax. [1]
In that state, the state auditor, who is elected, is the only state auditor in the United States to broadly supervise and audit the fiscal concerns of local governments. In fact, nearly 5,000 local governments which altogether spend some $40 billion annually come under the state auditor's purview. [ 10 ]
In some jurisdictions, an assessor is a judge's or magistrate's assistant. This is the historical meaning of this word. This is the historical meaning of this word. In common law jurisdictions, assessors are usually non-lawyers who sit together with a judge to provide either expert advice (such as on maritime matters) or guidance on local ...
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