Legal Definitions - lister

A lister is an official authorized by a government entity to identify, record, and sometimes value all taxable property within a specific geographic area. Their primary role is to compile comprehensive lists of real estate and other assets that are subject to property taxes, ensuring that these properties are accurately documented for assessment and appraisal purposes.

• Example 1: Residential Property Assessment
  In a growing suburban town, a local government employee, acting as a lister, drives through newly developed neighborhoods. They meticulously record details of each new house, including its size, number of bedrooms, and any significant features like attached garages or swimming pools. This information is then added to the town's official property records, forming the basis for calculating the annual property taxes homeowners will owe. This illustrates a lister's role in identifying and cataloging new taxable residential property.

• Example 2: Commercial Property Updates
  A county official is tasked with updating the tax rolls for the downtown business district. They review recent building permits and inspect newly constructed office buildings and renovated retail spaces. The official, serving as a lister, documents the square footage, type of construction, and current use of these commercial properties. This updated list ensures that the county's property tax assessments accurately reflect the current value and characteristics of commercial real estate. This demonstrates a lister's responsibility for maintaining current records of commercial taxable property.

• Example 3: Rural Agricultural Land
  In a predominantly agricultural county, a designated individual periodically surveys large tracts of farmland. This lister notes changes in land use, such as a farmer converting a pasture into a vineyard, or the construction of new barns or irrigation systems. By updating these details in the county's property database, they ensure that the agricultural land's taxable value is correctly assessed according to its current use and improvements, which is crucial for fair taxation in rural areas. This highlights a lister's function in documenting specialized property types and their evolving characteristics for tax purposes.