Which of the following responsibilities does the assessor NOT have regarding taxable property?

The responsibility that the assessor does not have regarding taxable property is distribution. Assessors are primarily focused on three core responsibilities: discovery, listing, and valuation of properties.

Discovery refers to the process of identifying and locating all properties that are subject to taxation within their jurisdiction. This includes keeping up with new construction, changes in property usage, and other factors that might affect the tax base.

Listing involves maintaining updated records of all properties, including information about ownership, type of property, and assessment history. This function ensures that the tax rolls are accurate and complete.

Valuation is the process of determining the assessed value of properties, which is crucial for establishing the tax amount owed by property owners. Assessors apply various methods and approaches to arrive at appropriate valuations to maintain fairness and equity in the tax system.

In contrast, distribution typically refers to the allocation of tax revenues collected by the taxing authority, which falls outside the scope of an assessor's responsibilities. Assessors do not manage the distribution of tax funds; that role is more aligned with the controlling agency or governing body that oversees the tax collection and allocation process.