The department of property appraisals shall have such duties as are imposed by general law and by ordinance of the county council which shall include but not be limited to the following:
(1) Appraising all taxable real estate in the county which is subject to assessment by the county at its full fair market value;
(2) Computing the assessed value of all taxable real estate in the county, which is subject to assessment by the county, on the basis of ratios of full fair market value established by the general law of this state;
(3) Establishing, operating and maintaining systems, procedures and records that will most effectively accomplish the appraisal process; maintaining and recording full fair market value appraisals of individual parcels of real estate ownerships at current market levels with uniformity among all appraisals, utilizing as necessary the facilities and services of other county departments responsible for property identification and mapping, recording property transfers and ownerships, issuing building permits, establishing zoning of property, furnishing data processing services, and otherwise concerned with property information;
(4) Preparing annually a county assessment role, listing all parcels of real estate with their identification and assessed values current as of the assessment date of the current fiscal year;
(5) Issuing notices of new or changed assessed values to the affected property owners where the assessed value is increased by $100 or more;
(6) Conducting annually sales ratio studies and utilizing the results as one means for assessment quality control and for public information;
(7) Furnishing information to the public on appraisals of property;
(8) Establishing, maintaining and having available for public inspection an inventory, with values, of tax-exempt property in the county, and administering programs established for continuing authorization of exemption by the county.
(1976 Code, § 7-22) (Ord. 535, § 2)