The Decatur County Assessor in Leon, IA is responsible for assessing all real property within their jurisdiction, including residential, commercial, industrial, and agricultural properties. They revalue real property every two years, with the assessment effective as of January 1st. The Assessor estimates market value using three approaches: the market approach, cost approach, and income approach.
The Assessor is appointed by a Conference Board and is required to pass a state examination and complete a Continuing Education Program. They do not collect taxes or determine tax rates, but rather focus on determining the value of properties. The Assessor's duties are important in determining the tax levy and ensuring fair assessments for property owners in Decatur County.
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