OFFICES AND OFFICERS ‑- COUNTY ‑- ASSESSOR ‑- EMPLOYMENT OF PRIVATE EXPERT APPRAISERS ‑- ASSESSMENT OF FORESTRY LAND AND TIMBER ‑- COST OF APPRAISAL ‑- COUNTY, SCHOOLS AND JUNIOR TAXING DISTRICTS If a private forestry firm appraises, pursuant to a contract, the forestry land and timber in a county for tax assessment purposes, the cost must be paid from the assessor's budget and cannot be paid by the schools and junior taxing district on some theory of anticipated benefit.