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The Anderson County Assessor's Office establishes the assessed value of property, and the Board of Commissioners set the tax rate. Once the Assessor certifies the assessment roll and the tax rate is set, the Trustee applies the tax rate to every $100 of assessed value. The Trustee prints and mails tax notices to the owner's last record of address as it appears on the tax roll. In cases where the property owner pays through an escrow account, the mortgage company normally requests the tax information, and the owner receives the original notice for his/her records.
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