Formerly, assessors in local municipalities did all the work of assessing and were responsible to the Commissioners for their assessments, which were examined and corrected when necessary.  Now, the county, through its Chief Assessor and her staff, assess real estate and the local municipal assessors handle certain functions relating to per capita tax assessment. These include preparing a list of taxable persons; that is, persons of taxable age.  Property in the County is assessed at eighty percent of a 1978 market value. This was the last time a countywide reassessment was done. As in other sixth class counties, local assessors are elected by the voters of each local municipality.  The Commissioners serve as the Board of Assessment Appeals.