Jan 1, 2012
MIKE CAMPBELL WINS ASSESSOR RACE
MARCH 6, 2012 ELECTION
BY: PAT HUNTER
|Absentee & Nursing Home||Greenback||Lenoir City||Loudon||Tellico Village||Total|
PROPERTY ASSESSOR RACE
MIKE CAMPBELL (R) 2,926 - WINNER
LESLIE JOHNSON (R) 1,097
LARRY BROWN (R) 2,546
CLICK TO SEE MARCH 6-2012 ELECTION RESULTS - UNOFFICIAL pdf
CANDIDATES FOR PROPERTY ASSESSOR
(NOTE: IF CANDIDATES WOULD LIKE TO SHARE INFORMATION ABOUT THEMSELVES WITH READERS,
PLEASE FORWARD YOUR INFORMATION TO THE HUNTER REPORT).
(NOTE: The March 6, 2012 Republican Primary Election will determine the winner of the assessor's race
since there are no Democratic candidates)
CLICK MARCH 6, 2012 ELECTION DAY INFORMATION
CLICK MARCH 6, 2012 BALLOT
Mike Campbell - R- Loudon County Property Assessor
Loudon County Assessor of Property, Click Mike Campbell Interview
Mike Campbell - R
Leslie Johnson - R - Lenoir City Codes Enforcement & Planning Director
CLICK Invitation to Loudon County Voters - Come & Meet Candidate Johnson- Meet & Greet Events
Larry R. Brown - R
Meet the Candidates for Property Assessor
January 23, 2012 (Monday) - 6:30 p.m.
Loudon County Visitors Bureau, Hwy 321, Lenoir City
Last day to register to vote for the March 6, 2012 Election - February 6, 2012
Last day to request an absentee ballot - February 28, 2012
Early voting dates - February 15, 2012 - February 28, 2012
Loudon County Office Building
P.O. Box 193
Loudon, TN 37774
Fax: (865) 458-4825
Early Voting Schedule
Early Voting in Loudon County for the March 6, 2012,
PPP/Loudon County Primary Election will be held from Feb. 15, 2012 through Feb. 28, 2012.
Dates and times are shown below:
Wednesday, February 15: 10 A.M. - 6
Thursday, February 16: 10 A.M. - 6 P.M.
Friday, February 17: 10 A.M. - 6 P.M.
Saturday, February 18: 9 A.M. - 1 P.M.
Tuesday, February 21: 10 A.M. - 6
Wednesday, February 22: 10 A.M. - 6 P.M.
Thursday, February 23: 10 A.M. - 6 P.M.
Friday, February 24: 10 A.M. - 6 P.M.
Saturday, February 25: 9 A.M. - 1 P.M.
Early Voting Locations
Early Voting is held at the following two locations:
Loudon County Office Building
Election Commission Office
100 River Road
Roane State Community College,
Lenoir City Campus
Lenoir City, TN
NOTE: The locations listed above are for Early Voting only. If you are voting on Election Day you will need to vote at the voting site listed on your voter registration card and not at the Early Voting sites. During Early Voting you may vote at either of the early voting sites.
Offices on the County Primary ballot - County Property Assessor
First day to issue petitions - September 9, 2011
Qualifying deadline for this election - NOON, December 8, 2011
Last day for candidate to withdraw - NOON, December 15, 2011
SOURCE: LOUDON COUNTY ELECTION OFFICE
PROPERTY ASSESSOR INFORMATION
DUTIES, SALARY, ELECTION INFO.
Assessor of Property
The assessor of property was a statutory office for many decades before it became a
constitutional office following the 1978 amendments to the Tennessee Constitution.
The assessor of property is elected to a four-year term in the August general election in
even numbered years in which there is not an election for governor. T.C.A. § 67-1-502.
This places the election of the assessor in years different from the other county
constitutional officers who are popularly elected.
The office of assessor of property does not carry any election qualifications
beyond the general qualifications noted earlier in this Chapter for county
officers. However, the state board of equalization is authorized to prescribe educational
and training courses to be taken by assessors and their deputies and to specify
qualification requirements for certification of anyone who is to be engaged to appraise
and assess property for purpose of taxation and be deemed a "qualified local assessor
of property." T.C.A. § 67-1-509.
Oath of Office and Bond.
Each assessor and deputy assessor must take and subscribe
to a special oath of office. The assessor's oath of office and constitutional oath may be
found in the appendix to this handbook. The oath, which is different from that of other
county officials, is to be attached to and filed with the bond in the amount of $10,000 in
the county clerk's office. T.C.A. §§ 67-1-505, 67-1-507. The official bond of the
assessor must be approved by the county mayor as well as the county legislative body,
recorded in the office of the register and transmitted to the comptroller of the treasury.
Also, the county legislative body by a two-thirds vote is required to determine whether
the assessor's official bond will be with two or more good sureties approved by the body
or with a corporate surety. T.C.A. § 67-1-505.
Compensation.The assessor of property is listed as one of the "general officers" who
must receive at least the minimum salary amount determined by statute. The county
legislative body may set a greater amount for the "general officers." T.C.A. § 8-24-102.
Also, the county legislative body may set a greater amount just for the assessor if in the
judgment of the county commissioners, additional compensation is necessary to attract
and retain the service of assessors of professional competence, technical skills and
needed administrative abilities. T.C.A. § 67-1-508. The state board of equalization
prescribes educational and training courses to be taken by assessors and their deputies
and provides certification to those who complete these courses. T.C.A. § 67-1-509.
Assessors (and deputy assessors) may be additionally compensated by the state board
if necessary course work and training has been completed and the assessor has been
designated as a "Certified Assessment Evaluator" by the International Association of
Assessing Officers. The additional compensation ranges from $750 to $1,500 annually.
Also, any assessor (or deputy assessor) who has completed the necessary courses of
study and training and has been designated a "Tennessee Certified Assessor" or a
"Residential Evaluation Specialist" by the International Association of Assessing
Officers will receive from the state an additional $750 per year. T.C.A. § 67-1-508. Any
assessor or deputy assessor who has been designated as a "Master Assessor" will
receive from the state additional compensation of $1,000 per year. T.C.A. § 67-1-508.
Additionally, T.C.A. § 67-1-508(c)(1) provides that the State Board of Equalization may
provide grants to counties to provide cash salary bonus supplements to property
assessors and deputies meeting certain educational and training criteria.
Deputies and Assistants. Unlike many other officials who obtain authority for deputies
and assistants through court order or letter of agreement, the assessor is limited by the
budget adopted by the county legislative body with the following restriction: The
assessor is authorized by statute to appoint one deputy for each 4,500 parcels of
property over and above the first 4,500 parcels in the county. Each deputy has the
same power, duties, and liabilities as the assessor concerning the appraisal,
classification, and assessment of property. If an assessor does not have enough
parcels of property to qualify for a deputy, a secretary may be employed to assist in the
operation of the office, with the approval of the legislative body. T.C.A. § 67-1-506.
Duties. The assessor's duties include two basic functions: appraisal and assessment of
taxable real and personal property in the county that is not appraised by the state. After
the assessor has determined the appraised value of property in the county, the
assessed value is calculated. This is done by applying the classification percentage, as
stated in the Tennessee Constitution, to the appraised value of the property. TENN.
CONST., art. II, § 28; T.C.A. § 67-5-901. For example, real property will have the
constitutional percentages applied (public utility - 55 percent, industrial and commercial
- 40 percent, residential and farm - 25 percent) to the appraised value to determine the
assessed value of nonexempt real property. For purposes of ad valorem taxation of
property, the assessor of property places a value on commercial, industrial, residential,
and farm land, including mineral rights and taxable leaseholds, but public utility property
is valued by the state. T.C.A. §§ 67-5-101, 67-5-1301. Superimposed upon this
classification scheme for real property is the special treatment for so-called "greenbelt"
property under the Agricultural, Forest, and Open Space Land Act. Pursuant to that act,
land classified as "greenbelt" receives valuation based upon its use value rather than its
potential for other higher uses (e.g., market value) unless the use or classification
changes. In that case, taxes known as rollback taxes are assessed on the difference
between the assessment as "greenbelt" property and the property's reclassified use to
recapture "lost" tax revenue for up to three years for agricultural land and five years for
open space land. T.C.A. § 67-5-1008.
The assessor also appraises and assesses taxable tangible personal property. T.C.A.
§ 67-5-901 et seq. The assessor must assess and place a value on all county property
for taxation purposes by May 20 of each year; the date of valuation is January 1. T.C.A.
§ 67-5-504. This assessed amount is taxed according to the rate established by the
county legislative body. In order to keep appraisals current, reappraisals are done on a
four-, five- or six-year cycle. In counties using a six-year cycle, updating is done in the
third year of the cycle. Counties with a four- or five- year cycle do no updating or
indexing to reflect current value as do those on a six-year cycle. However, in order to
use the alternative five-year cycle, the assessor and the county legislative body must
agree to its use. Assessors are also required to maintain the property maps of the
county. T.C.A. § 67-5-1601. The assessor also makes "back" assessments of property,
land or improvements, that were omitted from the tax rolls or escaped taxation and
makes corrections of erroneous assessments within certain time limitations. T.C.A.
§§ 67-1-1001, 67-5-509.
A more detailed description of the duties of the assessor is found in the County Property
Tax Manual, a CTAS publication that may be found on the CTAS Web site at
www.ctas.utk.edu. Also, the division of property assessments of the office of the
comptroller of the treasury provides assessment manuals for the assessor.
Relationship to County Legislative Body and Other Officials. The assessor must
interact with the county mayor and/or a finance/budget director as well as the county
legislative body regarding the assessor's budget and budget amendments. The exact
procedures vary from county to county depending upon whether the county operates
under a charter or optional general law regarding budgeting, or has a private act dealing
with this subject. However, all assessors must submit budget requests in a timely
manner in the first half of each calendar year for inclusion in the county's annual budget.
Most counties have budget committees that may recommend appropriations for the
assessor's budget that differ from that submitted by the assessor. The county legislative
body determines the amount of the assessor's budget, subject to certain restrictions
such as the requirement to fund a deputy for each 4500 parcels of land in the county
over the first 4500 parcels.
The assessor has an important relationship with the county trustee. The assessor
annually submits to the trustee the tax roll of the county, which includes the appraised
and assessed valuation, including use value for "greenbelt" qualifying property; submits
certification to the trustee for errors discovered in the tax rolls within specified time
limits, as well as back assessments and reassessments of property; and certifies to the
trustee changes in the classification of "greenbelt" property that requires the collection
of rollback taxes.
The assessor also has an important relationship with the register of deeds in gathering
information as each change of property ownership must be noted by the assessor as
well as changes in value reflected in affidavits of value on deeds subject to the state
transfer tax. Some county legislative bodies cause the offices of register and assessor
to be located next to each other to facilitate the transfer of information. Other changes of
ownership may be reflected in probated wills and divorce decrees; therefore, a good
working relationship with the clerks of court also helps the assessor maintain up-to-date
The assessor must also interact with county and state boards of equalization in
determining the correct valuation of property when the taxpayer appeals the
The assessor receives assistance from the Division of Property Assessments, which
has a major role in the periodic reassessment of property in the county. Certain utility
property, such as that of telecommunications companies, railroad companies and
pipeline companies, are centrally assessed by the state comptroller of the treasury. The
state Board of Equalization reviews the assessments made by the comptroller and upon
certification of these assessments, the comptroller certifies these valuations to the
assessor and trustee of the county where the properties lie. T.C.A. §§ 67-5-1329, 67-5-
1331. The assessor incorporates these central assessments into the county's tax roll.
Vacancies. As with other county offices, vacancies in the office of the assessor are
filled by the county legislative body. The appointee will hold office until a successor is
elected at the first regular August election after the vacancy. The new assessor holds
office until the close of the term for which the predecessor was elected. T.C.A. § 67-1-
504. If the office becomes vacant due to death, resignation, or removal, the assessor's
duties must be temporarily discharged by the chief deputy or by the deputy designated
by the assessor in writing as the temporary successor until a successor is elected or
appointed and qualified according to law. T.C.A. § 67-1-504.
SOURCE: CLICK TO VIEW
CTAS - ASSESSOR OF PROPERTY (pdf) page 25-28
ASSESSOR DUTIES - CTAS COUNTY PROPERTY TAX MANUAL (pdf)
2010-2011 SALARIES (COUNTY OFFICIALS) (pdf document - 2011-2012 Salaries for county officials remained as the same level as 2010-2011)
CTAS ASSESSOR BROCHURE (pdf)
CTAS TENNESSEE COUNTIES POPULATION - US CENSUS 2010 (pdf)
PDF - loading time may vary based on your internet provider and speed.
CTAS - ASSESSOR OF PROPERTY -
Salary Schedule for Fiscal Year 2011-2012
Population Class 2011-2012
400,000 and more $106,906
35,000-49,999 $63,954 - Loudon County 2010 population 48,556
Less than 12,000 $52,251
1. The minimum salary of the assessor of property is equal to the minimum salary paid to
general officers of the county (T.C.A. § 8-24-102). If the general officers of the county are
paid an amount in excess of the minimum, the assessor will also receive at least that much.
Also, the county legislative body may provide additional salary for the assessor pursuant to
T.C.A. § 67-1-508(b) and (c). See T.C.A. § 8-24-102(h).
2. For 2011-2012, there is NO INCREASE FROM FY 2010-2011.
3. These salaries are effective July 1, 2011 and will remain in effect through June 30, 2012.
Jan 1, 2012