Which of the following duties is included in the assessment function?

The assessment function primarily involves determining the value of properties for the purpose of taxation, which includes defending those value estimates when property owners contest the assessments. This aspect of the assessment role is critical because accurate valuations ensure fairness in tax distribution. When a property owner appeals an assessed value, it becomes necessary for the assessor to justify the valuation based on relevant data, market conditions, and assessment methodology.

In performing this duty, assessors demonstrate their expertise and uphold the integrity of the assessment process, ensuring that taxpayers have confidence in the fairness of property valuations. This is a key responsibility as it directly impacts the revenue collected for local governmental functions and services.

Conducting property auctions is generally outside the scope of the assessment function, as these activities are more related to the sale of properties rather than the valuation and tax assessment process. Similarly, collecting property taxes and setting tax policy are administrative and policy-making functions, respectively, rather than direct assessment duties. Therefore, defending value estimates during appeals is the most accurate representation of a duty included within the assessment function.