Constitutionally, the Property Appraiser is charged with the duty and responsibility of placing a fair, equitable, and just value on all real and tangible personal property in Marion County. Real property includes land and all buildings, structures, and improvements to the land. Tangible personal property includes machinery and equipment, fixtures, furniture, and other items owned and leased for business purposes. Additionally, the Property Appraiser administers all of the property and personal exemptions allowed by Florida Law and maintain current property record card, ownership maps, name and address of the owner or fiduciary responsible for payment of taxes, and maintain a description that accurately describes all the properties in the county.