What must an assessor do prior to reassessing certain property in the district?

Prior to reassessing certain property within the district, an assessor is required to provide written notification to the mayor and governing body. This requirement ensures that local authorities are informed of impending changes that could affect property values and local finance systems. Such notification is part of the assessor's responsibility to maintain transparency and communicate effectively with local government officials, as they play a critical role in managing the community's resources and responding to the needs of the constituents.

This step is essential in fostering collaboration between the tax assessor’s office and local governance, enabling a smoother transition during the reassessment process and ensuring that all stakeholders are active participants in decisions affecting property assessments. This opens up opportunities for public discussion and planning, which are vital for maintaining trust in the property tax system.

Other choices may imply taking additional separate actions that are relevant in different contexts of the reassessment process but do not encompass the fundamental requirement of notifying local government prior to proceeding with reassessment activities.