Who is responsible for discovering, listing, and valuing all property in each parish for ad valorem tax purposes?

The individual responsible for discovering, listing, and valuing all property within each parish for ad valorem tax purposes is the parish assessor. This role involves a comprehensive understanding of property laws and valuation methods to ensure accurate assessment of properties, which is critical for the proper collection of property taxes. The parish assessor's responsibilities include conducting periodic property assessments, maintaining accurate records, and ensuring that property values are in line with current market conditions. This ensures fairness and equity in taxation within the community, making the position crucial for local government funding and services.

While other roles, such as those within the sheriff's office or the parish coroner, have important functions in law enforcement or public health, they do not handle property valuation for taxation purposes. The parish registry of voters is focused on electoral processes and voter registration, further distinguishing their responsibilities from those of the parish assessor.