Which of the following is NOT a duty of the assessor?

The correct choice is that calculating the tax rate for properties is not a duty of the assessor. Rather, the assessor's primary responsibilities revolve around the evaluation and appraisal of properties, which includes estimating their full and true value and preparing detailed assessment roles.

When an assessor estimates the full and true value of each property, they are utilizing various appraisal methods and data to reflect the property's market worth accurately. Additionally, preparing and certifying the assessment rolls is crucial as it compiles information on property values for taxation purposes.

Notifying owners of the assessed value further aligns with the assessor’s role in ensuring that property owners are informed about how their property values are determined, which can influence their overall tax liabilities.

Determining tax rates, however, typically falls under the jurisdiction of taxing authorities or governing bodies, which use the assessment data provided by the assessor to establish rates based on budgetary needs and funding requirements for public services. Thus, while assessors play a critical role in the property valuation process, the calculation of tax rates is separate from their duties.