The Assessment Office for Saunders County has the duty to value all real and personal property in Saunders County as a basis for the Saunders County Board of Equalization to levy the necessary taxes. State statute provides that a uniform method of valuing property is required. State statute requires all property to be valued at market or actual value as of 12:01 A.M. January 1 of every tax year. Residential, commercial and industrial property must be valued at 100% of market. Agricultural and or horticultural land must be valued at 75% of market. The assessment manager must be certified by the Nebraska Department of Property Assessment & Taxation in order to hold the position and must maintain continuing education hours.