No. Each assessor represents one of the municipal districts in New Orleans, a result of the city’s historical development. The structure is poorly matched to the current distribution of taxpayers and number of parcels. The seven districts vary wildly in size, ranging from 6,710 taxpayers in the Fourth District to 71,812 in the Third District. The number of parcels handled by the seven assessors is less than the number handled by one assessor in Jefferson Parish and on in East Baton Rouge Parish.