Nonsense. I'm not talking about THE Assessor. I'm talking about the appraisers who work for the various assessor offices.
http://www.in.gov/dlgf/7533.htm
I repeat, there are no licensed, professional appraisers working in this county or the in the Assessor's office in most counties.
There is a big difference between the "Assessor-appraisers" (they like to call themselves appraisers) and licensed appraisers.
They are assessors; they take CE to learn how to follow cost books with depreciation schedules; apply neighborhood "market factors", attempt to categorize real estate in various classes. They contribute value to homes based on its age, the number of plumbing fixtures, the s.f. of heated/AC area, the age of mini-barns, etc. Did you know that every plumbing fixture adds $500 to the value of every house?
And then if they don't like the number, they change it, at their will, to a "value in use".
They are not appraisers; they are little more than glorified data entry clerks.
If any number generated by them approximates market value it is purely coincidental.
It is also common for the utterly unqualified politician that gets elected to Assessor to replace the office staff with friends, family, and political contributors. Then they get sent to Assessor school on the taxpayers dime.
Its a patronage system. If your office is different, you should be very happy.