The Board of Equalization (BOE) today released an assessment practices survey report on Del Norte County, announced Johan Klehs, Member, BOE.

Once every five years, the BOE conducts a review of each county's assessment functions. Issued as "Assessment Practices Surveys," these reports make recommendations to strengthen or improve local property tax assessment programs.

The current report provides 14 recommendations to improve the effectiveness of the assessor's operations. They include:

• Document decline-in-value assessments on appraisal records.



• Bring the mandatory audit program to current status.



• Recognize declines in value for manufactured homes.

The Board's County Property Tax Division conducted the review of the assessor's operation to ensure that properties are being assessed properly and efficiently. The review focused on the quality of the 2000-2001 Del Norte County assessment roll, which contained 16,588 assessments having a total enrolled value of $1.037 billion.

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Note: A copy of the Del Norte County Assessment Practices Survey Report is available upon request