Who is responsible for appointing members to the Board of Assessors?

The correct answer indicates that the County Governing Authority is tasked with appointing members to the Board of Assessors. This is grounded in the structure of local government, where the County Governing Authority typically has the responsibility to oversee various county bodies and ensure that they are composed of qualified individuals reflecting the interests of the community.

County Assessors play an essential role in determining property values for taxation purposes, and having members appointed by the local governing authority ensures that the appointed assessors are accountable to the community they serve. This local governance model operates under the principle that the decision-making bodies closest to the constituents should have authority over the appointment of officials responsible for assessments.

The other options represent authorities that are generally not involved in the direct appointment of such local bodies. For example, while the State Governor and Revenue Commissioner may have broader oversight or regulatory roles, they typically do not appoint local board members. Similarly, the Mayor, while influential in city management, does not have jurisdiction over county appointments in this context. Understanding the distinct roles of these local and state governance bodies helps clarify the line of authority concerning the appointment of assessors.