Which of the following is a township duty related to property?

• A. Issuing building permits
• B. Assessment of property
• C. Administering state taxes
• D. Conducting elections

Answer: (B)

Valuing property for tax purposes is a township duty because it directly ties to how property generates local revenue. The township assessor determines real estate values, updates the assessment roll, and uses those values to calculate property taxes that fund local services. This function is inherently about property and its value within the township, making it the most relevant choice.

Issuing building permits focuses on construction activity and code compliance, not on valuing property. Administering state taxes is a function at the state level, not the township. Conducting elections is a civic process overseen by election authorities, not tied to property valuation.