Which of the following is NOT a function of the assessor during the property appraisal process?

The role of the assessor primarily involves functions directly related to the valuation of property for tax purposes. Assessors are responsible for estimating the fair market value of properties, preparing assessment rolls, and notifying property owners of their assessed values. These activities are essential for ensuring that property taxes are fairly and accurately levied.

Calculating tax rates, however, is generally not a function of the assessor. This task is typically the responsibility of other entities, such as the governing body or the tax authority, which must take into account budgetary needs and consider the total assessed values for the area. The tax rate is then applied to the assessed values to determine the tax amounts owed by property owners.

In this context, options related to preparing assessment rolls, estimating market values, and notifying owners are all within the assessor's purview. Therefore, the choice concerning the calculation of tax rates stands out as it falls outside the logical scope of the assessor's duties.