Volusia County |
Code of Ordinances |
Chapter 2. ADMINISTRATION |
Article IV. DEPARTMENTS |
Division 2. OTHER DEPARTMENTS |
§ 2-133. Property appraisal department.
(a)
The department of assessments, as described in sections 601 and 601.1 of the Charter, shall be known as the property appraisal department. The department head of the property appraisal department shall be the elected property appraiser who shall serve as the director.
(b)
The department shall be responsible for the assessment of all real estate and tangible personal property items in the county and for the preparation and maintenance of the tax rolls based on the appraised values. All functions of the department shall be in accordance with the prescribed general and special laws of Florida, the Florida Constitution and the Charter and ordinances of the county applicable to the office of property appraiser.
(Ord. No. 94-7, § IX(3), 4-14-94; Ord. No. 95-6, § I, 3-16-95)