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Assessment, Original

(1) The official act of the assessor in discov ering, listing, and appraising property for tax purposes up to the point at which the assessment roll is first filed for public inspec tion. (2) The act of assessment which first places a property on the assessment roll for the particular assessment date; the agency that performs this act is the original assessing agency (or jurisdiction). (3) The valuation at which property is listed in the assessment roll at the time it is first filed for public inspection.