Which term describes the initial step an assessor takes when performing their duties?

The initial step an assessor takes when performing their duties is discovering and listing properties. This foundational process involves identifying and documenting all properties within the assessor's jurisdiction. It is critical because it sets the stage for accurate property valuation and taxation. Discovering properties refers to locating all assessable real estate, while listing properties means formally recording them in the assessment rolls.

By completing this step effectively, assessors ensure that they have a comprehensive understanding of the properties that need to be assessed, which ultimately influences the accuracy of tax assessments and the equitable distribution of the tax burden among property owners. Without this essential first step, the subsequent phases of the assessment process, such as determining property values and making tax recommendations, would lack the necessary foundational data to be accurate and fair.

Other options, while important in the overall assessing process, come after the discovery and listing phase. Record maintenance pertains to keeping accurate records of the property data and changes over time, inventory reporting relates to summarizing the property data and presenting it in specific formats for various purposes, and submitting tax recommendations happens after properties are valued based on the listing and data collected.