MMA’s Municipal Assessment Manual is a detailed guide on the roles and responsibilities of municipal assessors. The Manual is designed to assist municipal assessors in the basic functions of their office through a comprehensive discussion of the statutes and court decisions that govern their work. Municipal officers, tax collectors, and treasurers may also find this Manual helpful when conducting their duties related to assessing and committing taxes. It contains a wide array of sample forms and other resource materials. However, this manual does not cover the various assessment techniques an assessor may use.