Which of the following is NOT one of the primary assessment responsibilities (discovery, listing, valuing)?

• A. discovery
• B. listing
• C. valuing
• D. classification

Answer: (D)

The primary tasks in assessment administration are discovery, listing, and valuing. Discovery is about finding all properties that should be taxed and gathering their basic details. Listing involves recording those properties in the assessment rolls and organizing their data. Valuing is the step where those properties are appraised to establish their assessed values used for taxation. Classification, while important in how properties are categorized for rule application and tax treatment, is not one of these core steps in the discovery/listing/valuing sequence. It’s a broader administrative function that groups properties by type or use, which then influences how they’re treated, but it isn’t itself a primary assessment responsibility.