Certified Pennsylvania Evaluator Practice Exam

What are the three primary functions of an assessor?

1. Valuing, Taxing, Inspecting

2. Discovery, Listing, Valuing

3. Estimation, Verification, Reporting

4. Assessment, Collection, Distribution

The correct answer is: Discovery, Listing, Valuing

The identification of discovery, listing, and valuing as the three primary functions of an assessor is rooted in the fundamental roles that assessors play in the property assessment process. Discovery refers to the assessor's responsibility to identify and find all taxable properties within their jurisdiction. This involves researching property records, conducting inspections, and utilizing various methods to ensure all relevant properties are accounted for in the assessment rolls. Listing is the next step, which involves cataloging those discovered properties with accurate descriptions. This process ensures that each property is identified clearly within official documentation, allowing for proper tracking and reference. Valuing is the essential function where the assessor estimates the fair market value of each property based on various factors, including property characteristics, location, and comparable sales. This valuation process is crucial for determining the tax liability of property owners. Together, these three functions encapsulate the core responsibilities of an assessor in maintaining an equitable and accurate property taxation system. Options relating to taxing, collecting, or reporting do not align with the primary functions defined in the context of property assessment, which is focused on the accurate identification and valuation of properties.