What is a key ethical expectation for assessors according to their code of ethics?

The expectation of recognizing the need for competent performance is critical within the code of ethics for assessors. Competent performance involves understanding the laws, regulations, and professional standards that govern property assessment. Assessors are charged with the responsibility of accurately determining the value of properties to ensure fair taxation, and this requires a strong foundation of knowledge and continual professional development. The ethical obligation to perform competently not only upholds the integrity of the assessment process but also serves to instill public confidence in the fairness and accuracy of tax assessments.

Engaging with the public and making informed decisions without personal bias is part of maintaining ethical standards, but these aspects are secondary to the fundamental requirement of competence in carrying out assessments. Additionally, providing unsubstantiated tax breaks undermines the fairness of the assessment process, contradicting the essence of ethical behavior expected from assessors.