Property assessor: hand with pen, model home...

The Assessor is mandated by the Constitution of the State of California to establish values for all vacant land, improved real estate, business property and certain manufactured homes, boats, and aircraft. The valuations are then passed forward to the office of the Auditor Controller, Treasurer, Tax Collector, which applies the correct tax rate, creates property tax bills, mails the bills and then collects the property taxes. 

In addition, the Assessor maintains records on all taxable properties within the boundaries of the County of Glenn, including maintaining maps of all real property parcels. Ownership is also tracked and updated on all properties in the county.