What is one responsibility of a tax assessor related to taxability issues?

A key responsibility of a tax assessor regarding taxability issues is the defense of assessments upon appeal. This involves representing the municipality’s position when property owners challenge their tax assessments. The assessor must be able to support the valuation of properties and demonstrate how assessments reflect market values and adhere to tax laws and regulations. This process ensures that the assessments are fair and just, and it also protects the municipality's revenue base.

Other responsibilities, although important, do not directly relate to taxability issues in the same way. Conducting property maintenance is typically outside the purview of a tax assessor, focusing instead on property valuation. The preparation of tax returns does not fall under the tax assessor's responsibilities; that would be more aligned with taxpayers or accountants. Similarly, the collection of delinquent taxes is usually managed by the tax collector, not the tax assessor. Thus, defending assessments upon appeal directly aligns with the role of a tax assessor in relation to taxability challenges.