In property assessment, what term describes properties that need to be discovered, listed, and valued?

The term that describes properties that need to be discovered, listed, and valued is correctly identified as taxable properties. This designation indicates properties that are subject to property tax assessment and require identification and evaluation by local tax assessors.

Taxable properties include any real estate that is owned and can be assessed for taxation purposes, encompassing residential, commercial, and industrial properties. The assessment process involves determining the fair market value of these properties to establish their tax liability.

The other options—type A properties, assessed properties, and real estate properties—do not specifically convey the requirement for discovery, listing, and valuation in the context of taxation. While assessed properties are those that have been evaluated for taxes, the term taxable properties explicitly highlights those that still require the assessment process. Therefore, taxable properties is the most precise term in this context.