Which entity typically appoints an assessor in a county?

The correct choice is that the county governing authority typically appoints an assessor in a county. This is because the assessor's primary responsibility is to manage property assessments for tax purposes, and this function is usually overseen at the county level. The county governing authority, which can consist of elected officials or a board of supervisors, has the locality-specific knowledge and authority to ensure assessments are performed in the best interests of the community.

In many jurisdictions, the office of the assessor collaborates closely with this governing body to maintain accurate and equitable property valuation, which directly influences property tax collection. Appointing an assessor is part of the governance structure designed to ensure that property taxes are fairly applied, reflecting the value of properties within the county.

Other entities mentioned, such as the state legislature, city board, or local tax office, do not typically have the authority to appoint a county assessor. The state legislature may set laws and guidelines regarding how assessors should operate, but the direct appointment happens within the localized governance of the county. Similarly, while the city board may have its own responsibilities regarding assessments within city limits, it does not typically influence the county-level appointment of the assessor. The local tax office may work closely with the assessor but is usually part of the