The Assessor of Property serves two basic functions: Appraisal and assessment of the value of property. The assessed amount is taxed according to the rate established by the County Legislative Body. Lincoln County now has 16,000 plus parcels of real property and 1,300 plus parcels of tangible personal property.
Assessors are also required to maintain property maps of the County. The State Division of Property Assessments supervises the preparation, maintenance, revision, and recording of all maps. It is the duty of the Assessor to map each sale of property when the deed is recorded and to keep the maps updated with the new property owner's name.
The records in the Assessor of Property Office are open to the public.
Office hours are 8:00 a.m. - 4:00 p.m., Monday through Friday.