What type of property is included in the omitted assessment list for the current tax year?

The inclusion of properties assessed by both regular and alternate omitted procedures in the omitted assessment list for the current tax year is based on the purpose of the omitted assessment process, which aims to ensure that all properties are accurately reflected for tax purposes. This includes properties that may have been inadvertently overlooked during the initial assessment process for the current year, as well as those that fall under specific procedures set by the tax regulations.

The use of both regular and alternate assessment procedures allows assessors to address a broader range of properties, including those that may not have been captured during standard assessments due to various reasons, such as changes in ownership or improvements made to the property. This ensures fairness and helps maintain the integrity of the property tax system by capturing all taxable properties.

In contrast, the other options focus on narrower criteria. Regularly assessed properties only would exclude those that may have fallen through the cracks in the assessment process. Properties omitted due to owner negligence are more subjective and do not encompass the systematic approach utilized for omitted assessments. Lastly, limiting the list to properties only from the prior tax year fails to recognize properties that should be included in the current year due to new assessments or changes in property status. Therefore, the inclusion of properties assessed through both regular and alternate omitted procedures accurately