ASSESSOR 1 – LAW EXAM QUESTIONS
AND ANSWERS 100% PASS 2026/2027
Primary burden of discovering assessable property rests upon who? - ANS The assessor.
Requirements for two tracts to be assessed as one parcel. - ANS They must be owned by the
same person and so improved as to be practicably incapable of separate valuation.
Minimum number of acres in each parcel included in an assessment roll? - ANS One.
The assessment roll must include what opposite the name of the person assessed? - ANS A
correct and pertinent description of each parcel of real property in the assessment district.
Requirement for a description of land to be sufficient for property tax purposes. - ANS A
description is sufficient if as between grantor and grantee in an ordinary conveyance of deed.
The definition of real property includes the following rights... - ANS the right to sell, lease,
occupy, mortgage an interest, give away or do all or none of these things.
The responsibility for establishing the criterion for exemption rests with whom? - ANS The
state legislature.
Statutory standard at which real estate (except agricultural, agricultural forest and
undeveloped) must be valued? - ANS Full value.
2026/2027 ALLRIGHTS RESERVED
1
AND ANSWERS 100% PASS 2026/2027
Primary burden of discovering assessable property rests upon who? - ANS The assessor.
Requirements for two tracts to be assessed as one parcel. - ANS They must be owned by the
same person and so improved as to be practicably incapable of separate valuation.
Minimum number of acres in each parcel included in an assessment roll? - ANS One.
The assessment roll must include what opposite the name of the person assessed? - ANS A
correct and pertinent description of each parcel of real property in the assessment district.
Requirement for a description of land to be sufficient for property tax purposes. - ANS A
description is sufficient if as between grantor and grantee in an ordinary conveyance of deed.
The definition of real property includes the following rights... - ANS the right to sell, lease,
occupy, mortgage an interest, give away or do all or none of these things.
The responsibility for establishing the criterion for exemption rests with whom? - ANS The
state legislature.
Statutory standard at which real estate (except agricultural, agricultural forest and
undeveloped) must be valued? - ANS Full value.
2026/2027 ALLRIGHTS RESERVED
1
