What is an essential tool used for locating taxable property in the discovery phase?

GIS maps or cadastral maps are essential tools used for locating taxable property during the discovery phase because they provide detailed visual representations of geographic areas, outlining property boundaries, locations, and various characteristics important for property assessment. These maps are beneficial in identifying and assessing properties within a given jurisdiction, as they incorporate multiple layers of data, including zoning, land use, and property ownership.

By utilizing GIS or cadastral maps, tax assessors can more effectively analyze the geographical distribution of properties, which helps to uncover any properties that may have been overlooked or improperly assessed. This visual approach enhances understanding and leads to more accurate appraisal and taxation processes.

In contrast, local property tax guides, online real estate databases, and tax assessor's manuals serve important roles in the assessment process, but they do not provide the same level of geographic detail and visual context that GIS and cadastral maps offer. The latter specifically aids in the initial discovery of taxable properties, making it a crucial tool for assessors.