37 Humboldt County Assessor’s Office

and Recommendation 5. Background As part of its responsibility to periodically review County agencies under its jurisdiction, the 2008-2009 Grand Jury of Humboldt County conducted a review of the Humboldt County Assessor’s Office. The review was conducted in the time period beginning in August of 2008 and ending in March of 2009. The County Assessor is an elected official responsible for the discovery, valuation, and assessment of all taxable property located within the County. The Assessor’s Office is located on the third floor of the Humboldt County Courthouse and when fully staffed includes thirty-two employees. In conducting this review, representatives of the Grand Jury interviewed the Assessor, current and former employees of the Assessor’s Office, and other individuals knowledgeable of county operations. In addition, Jury members reviewed documents and other resources available through the California Assessors’ Offices’ Web site, which includes links to the fifty-eight counties in California. Report The California Revenue and Taxation Code is the primary resource used by the Assessor’s Office when establishing a value on real and/or personal property. Real property is assessed, or reassessed, when there is a change of ownership or significant physical modifications are made to the property. These modifications include new construction as well as additions to, or 8