How are the counties of the state categorized for determining minimum staff requirements for each county BOA office?

The categorization of counties for determining minimum staff requirements for each Board of Assessor (BOA) office is primarily done based on the amount of parcels. This approach focuses on the number of property parcels that need to be assessed and managed within a county, which directly influences the workload for staff. A higher number of parcels typically increases the need for appraisers and support staff, as it requires more time and resources to evaluate and maintain accurate assessments for those properties.

While other factors like population, geographic size, and taxable revenue can impact the overall assessment process, they are not the primary criteria for determining staffing levels. The sheer volume of parcels provides a clear metric for understanding the workload involved in property assessment, thus justifying the staffing needs of each county's BOA office.