Who is responsible for conducting property assessments in a municipality?

The responsibility for conducting property assessments in a municipality lies with the municipal tax assessor. This role is crucial because the municipal tax assessor is tasked with determining the value of properties within the municipality for tax purposes. The assessment process involves evaluating various factors related to each property, including its condition, location, and market trends, which are essential for establishing fair and equitable property tax assessments.

The municipal tax assessor serves as the local authority in charge of valuing both residential and commercial properties, ensuring that assessments reflect current market conditions and comply with state regulations. This position is vital for the planning and budgeting of municipal services, as property tax revenue directly supports local governments' operations.

Other options such as the municipal tax collector, the county tax official, and the state tax board have distinct roles within the tax system. The tax collector administers the collection of taxes after they have been assessed, the county tax official may oversee the assessments for larger jurisdictions but is not primarily responsible for individual property assessments in a municipality, and the state tax board typically handles oversight and regulation rather than conducting assessments at the municipal level. Thus, the municipal tax assessor is the correct answer, as they specifically focus on the assessment function within the municipality.