Which of the Following Is Not a Reason Why Assessed

Multiple Choice

Which of the following is not a reason why assessed value for a parcel of real property might not equal estimated current market value?

A) The assessor made a mistake.
B) The tax law does not define assessed value in terms of market value.
C) The state uses a mass cyclical assessment system and the assessment year is not this year.
D) None of the above-all are reasons.