Tax assessment, or assessment, is the job of determining the value, and sometimes determining the use, of property, usually to calculate a property tax. This is usually done by an office called the assessor or tax assessor.
Governments need to collect taxes to function. Federal, state, and local governments impose tax assessments against real property, personal property, and income. The word tax assessment is used in different ways, but often refers to a tax liability owed by a taxpayer.
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A civil township is a widely used unit of local government in the United States that is subordinate to a county, most often in the northern and midwestern parts of the country. The term town is used in New England, New York, as well as Wisconsin to refer to the equivalent of the civil township in these states; Minnesota uses "town" officially but often uses it and "township" interchangeably. Specific responsibilities and the degree of autonomy vary in each state. Civil townships are distinct from survey townships, but in states that have both, the boundaries often coincide, especially in Indiana, Ohio, and Illinois, and may completely geographically subdivide a county. The U.S. Census Bureau classifies civil townships as minor civil divisions. Currently, there are 20 states with civil townships, including Indiana, Ohio, Illinois, Michigan, Iowa, Minnesota, Wisconsin, Missouri, Kansas, Nebraska, South Dakota, North Dakota, Pennsylvania, and West Virginia (in certain areas).
Township functions are generally overseen by a governing board (the name varies from state to state) and a clerk, trustee, or mayor (in New Jersey and the metro townships of Utah). Township officers frequently include justice of the peace, road commissioner, assessor, and constable, in addition to surveyor. In the 20th century, many townships also added a township administrator or supervisor to the officers as an executive for the board. In some cases, townships run local libraries, senior citizen services, youth services, disabled citizen services, and cemetery services, besides emergency assistance. In some states, a township and a municipality that is coterminous with that township may wholly or partially consolidate their operations.
There are 114 counties and one independent city in the U.S. State of Missouri. Following the Louisiana Purchase and the admittance of Louisiana into the United States in 1812, five counties were formed out of the Missouri Territory at the first general assembly: Cape Girardeau, New Madrid, Saint Charles, Saint Louis, and Ste. Genevieve. Most subsequent counties were apportioned from these five original counties. Six more counties were added through the 1836 Platte Purchase, the acquired lands of which formed the northwest tip of the state and consisted of Andrew, Atchison, Buchanan, Holt, Nodaway, and Platte counties.
In Missouri, the county level of government comes between those of the city and the state. Its primary responsibilities include maintaining roads, providing security, prosecuting criminals, and collecting taxes. Elected officials at this level include a sheriff, prosecuting attorney, and assessor.