The Clarion County Assessment Office determines the actual market value (of 1975) and multiplies this figure by 100% to obtain the assessed value. Your Market Value is based on a 1975 value, the date of the last County Re-evaluation Program. The Assessment Office does not set taxes; only establishes the property assessment. The various taxing bodies set the millage and collect their own tax. The Assessor’s Office is responsible for maintaining up-to-date records of the assessed valuation of all real estate in the county, and of the occupations of all county residents for purposes of tax assessment. The office prepares lists of the assessed valuations and occupations for all the school districts, townships, boroughs and necessary mill levies. The office employs 2 field assessors who provide the office with the necessary information for preparing real estate taxes and 34 local tax collectors who provide the information for preparing the occupation tax list.