What must happen with assessment rolls by early March?

By early March, assessment rolls must be submitted to the Board of Review. This step is essential because the Board of Review plays a critical role in examining and adjusting property assessments. The board considers appeals from property owners who may disagree with their assessments and provides a mechanism for corrections based on equity and fairness.

Submitting the assessment rolls to the Board of Review on time ensures that property assessments can be evaluated thoroughly, allowing for any necessary adjustments to be made in a timely manner before the tax year begins. This process is crucial for maintaining accuracy in property taxation and ensuring that all taxpayers are treated equitably.

The other options, while relevant to the property tax process, do not occur in early March. For instance, certification by the state typically occurs after reviews and adjustments are made, publishing publicly usually happens after the assessment process is complete, and reviews by the community council are not a standard practice related to the timeline of assessment rolls.