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It is the responsibility of the Assessor to locate, identify, and appraise at current market value, locally assessable property subject to ad Val Orem taxes and to process exemptions specified by law. The Assessor has no jurisdiction or responsibility for area budgets, tax rates, or amounts of taxes paid. These matters are handled by the various agencies performing the services supported by property taxes, such as the county governments, city governments, school districts and other taxing districts.