A more thorough explanation:

Definition: A lister is a person who is authorized to compile lists of taxable property for assessment and appraisal. They are also known as assessors.

Example: In a small town, the lister is responsible for assessing the value of all the properties in the town and creating a list of taxable property. This list is then used to determine how much each property owner should pay in taxes.

Explanation: The example illustrates how a lister is responsible for compiling a list of taxable property for assessment and appraisal. The lister is authorized to do this by the government and is an important part of the tax collection process. Without a lister, it would be difficult to determine how much each property owner should pay in taxes.