Which of the following steps is involved in the "Regular" Omitted procedure?

The "Regular" Omitted procedure is an important process in property tax administration that ensures properties that were previously omitted from tax assessments are addressed appropriately. The correct choice indicates that judgments are filed after certified complaints are sent to taxpayers. This step is crucial because it establishes a formal avenue for taxpayers to address any discrepancies or omissions regarding their property assessments.

When certified complaints are sent to taxpayers, it serves as a notification process that informs them about the tax assessments related to their properties. If there are any disputes or issues, taxpayers have the chance to respond before any judgments are made. Once this notification and response period has elapsed, and depending on the findings from those responses, judgments are then filed to correct or confirm the assessments.

The other steps involved in property assessment processes, such as conducting market analyses or automatic renewal of properties, while relevant in their own contexts, do not specifically pertain to the procedural step described in the Omitted procedure. Listing all properties without exemptions may relate to general assessment practices but does not capture the unique aspect of handling omitted properties through certified complaints and subsequent judgments. Hence, understanding the protocol surrounding judgments filed after certified complaints is essential in the context of handling omissions efficiently and fairly within property tax management.