In some states, a central appraisal authority establishes values on all properties and distributes these to the local county or jurisdiction taxing authority, which then sets a tax rate and imposes the local ad valorem tax. In other states, a central appraisal authority values certain properties that are difficult to value at the local level (e.g. railroads, electric companies and other utility companies) and sends these values to the local county or jurisdiction taxing authority, while the local tax assessors determine the value on all other property in the county or jurisdiction.