The County Clerk is the liaison between the County Assessor, who determines the value of your personal and real property, and the Collector of Revenue, who sends out the tax bills. It is the Clerk's responsibility to initiate the tax levy process with the county's political subdivisions (school districts, cities, fire districts, etc) as well as work with the Missouri State Auditor's Office through the levy certification process. The Clerk also serves as the secretary to the Board of Equalization, to which taxpayers can appeal their property assessments.