WHAT THE ASSESSOR DOES:
The Assessor values all property subject to taxation. The Assessor is required by Nevada law to discover, list and value all property within the County. The property is assessed at 35% of its current appraised value. In addition to the parcels of real property (land, homes, commercial buildings), the Assessor must value personal property including businesses from lavish multi-million dollar casinos to one person operations, manufactured homes, aircraft, and any other personal property which is taxable. The Assessor collects personal property tax only as the ex-officio treasurer of the County.

WHAT THE ASSESSOR DOES NOT DO:
The Assessor does not make the laws which affect property owners. The tax laws are made by the Nevada Legislature. The tax rates and guidelines for assessment are set by the Nevada Department of Taxation. The tax dollars on real property are collected by the elected County Treasurer. The Assessor does not determine taxes. The Assessor determines the property values. 

APPRAISER CERTIFICATION AND EDUCATION REQUIREMENTS
According to the Nevada Revised Statutes 361.223, public appraisers must maintain a valid appraiser certificate by conforming to the following provisions:
Complete a minumum of 36 hours of approved training each year in order to accumulate a total of 180 hours within a five-year period.  To round-out the 180-hour requirement, appraisers may choose to take other approved courses.