The Town of Jackson has an independent assessor under contract to furnish appraisal and assessment services. The assessor determines the value of taxable property within a town. The town assessor makes corrections to the roll and adds any omitted property. Upon completion of the assessment roll, the assessor turns it over to the Town Clerk who is required to notice an “open Book” session so that persons taxed may examine the assessments. After that session the assessor makes the necessary corrections and certifies the assessment roll; the clerk than submits the roll to the board to review. At the Board of Review hearings, the assessor appears to present information in support of challenged assessments.