Question

In determining the full cash value of real property for taxation purposes, the county assessor utilizes all of the following data EXCEPT?

1) Comments from the local zoning authority
2) Building permits issued for renovation purposes
3) Reports from the assessor's field appraisers
4) Affidavits of property value filed for comparable property

Answer 1

The county assessor does not typically utilize comments from the local zoning authority in determining the full cash value of real property for taxation purposes. The correct option is: 1).

Step-by-step explanation:

When a county assessor is determining the full cash value of real property for taxation purposes, they consider different types of data to ensure a fair assessment. Among the options given, 'Comments from the local zoning authority' is the data that is typically not utilized. Assessors often look at building permits for renovations, reports from field appraisers, and affidavits of property value filed for comparable properties. However, comments from the zoning authority are generally related to land use regulations rather than the property’s valuation.