Step 1: Understanding the Concept:
We refer to the standard trigonometric table for values of circular functions at specific angles.
Step 2: Detailed Explanation:
The ratio $\tan\theta$ is defined as $\frac{\text{Opposite}}{\text{Adjacent}}$. For an angle of 45°, the opposite and adjacent sides of a right triangle are equal, making the ratio $1/1 = 1$.
Therefore, $\tan 45^\circ = 1$.
Step 3: Final Answer:
The value of $\theta$ is 45°.