“Assessor” means any person, who is certified by the DRA as an assessor assistant, assessor, or assessor supervisor, who works on behalf of a municipality to:

1. (a) Value real estate for ad valorem tax purposes;
2. (b) Provide appraisal work; or
3. (c) Provide assessing services.

Source. #10093, eff 2-28-12; ss by #12776, eff 5-9-19; ss by #13274, eff 10-14-21