In a Traditional Mass Cyclical Assessment System, Which of the Following

Multiple Choice

In a traditional mass cyclical assessment system, which of the following occurs?

A) The value for a property parcel is adjusted each time the parcel is sold
B) The value of all properties in the assessment jurisdiction will be realigned annually, according to estimated changes in the value of types of properties.
C) All properties in a jurisdiction are assessed in a single year and assessments do not change until the next reassessment year some years ahead
D) Tax rates are frozen when property values change.