What is NOT one of the responsibilities of a tax assessor?

The role of a tax assessor primarily involves the valuation of properties for the purpose of property tax assessment. This includes tasks such as the valuation of real estate, defending those assessments against appeals, and systematically listing and describing properties to ensure accurate tax assessment. The responsibility to assess income tax for individuals is not part of a tax assessor's duties, as income tax assessments are typically managed by a different entity, such as the state revenue department or the Internal Revenue Service (IRS). Tax assessors focus on property taxes, while income taxes are assessed based on different criteria and are handled through individual tax returns. Therefore, assessing income tax for individuals falls outside the scope of a tax assessor's function.