Question

The _____ is responsible for discovery, listing, and valuing all property in each parish for ad valorem tax purposes. The agency has a list of owners of property and their interest in property.

Answer 1

The tax assessor's office is responsible for listing and valuing properties for tax purposes, similar to historical llibres d'estimes in medieval Catalan municipalities.

Step-by-step explanation:

The agency responsible for discovery, listing, and valuing all property in each parish for ad valorem tax purposes is often referred to as a tax assessor's office or similar entity. This agency keeps a record that includes inhabitants' property, such as houses, gardens, mills, fields, and vineyards. Each property owner is required to make a detailed declaration, under oath, of the real estate they hold within the municipality.

A value is then established based on this declaration as the basis for calculating the tax owed. Historical equivalents, such as the llibres d'estimes in medieval Catalan municipalities, served a similar function of assessing taxes on property by maintaining detailed registers of owners and their properties.