The County Assessor is responsible for the preparation of the local secured and unsecured assessment rolls which constitute the major portion of the ad valorem tax base for local government. ("Ad valorem" means taxes are based on the assessed value of the property.) The responsibilities included in preparing these rolls are:
- Discover and inventory all tangible property within the county
- Determine the taxability of all tangible property within the county
- Value all taxable property as specified under Article XIII of the California Constitution
The County Recorder is responsible for recording a variety of documents that pertain to real property in Lake County or documents that are required by statute to be recorded. The County Recorder is the official custodian for all permanent records and indexes of the county's official records. The records are available to the public during regular business hours. The County Recorder also serves as the local registrar of birth, death, and marriage records.