What does "certified assessment roll" mean?

A "certified assessment roll" refers specifically to a roll that has been approved by the Board of Review and is deemed official for the purposes of tax collection. This process ensures that the values listed on the assessment roll have been reviewed and affirmed, meeting the statutory requirements necessary for accurate property taxation.

This terminology is important because once the Board of Review has completed its evaluations and made adjustments, the certified assessment roll becomes the definitive record of property values used by municipalities to levy taxes. It represents a formal process that ensures transparency and fairness in the assessment and taxation of properties.

Other options like an informal property value list or an assessment list under review do not accurately represent the certified status; these refer to preliminary processes or drafts that be subject to change, thus lacking the authority and finality associated with a certified roll. Similarly, a draft for public input suggests an ongoing review process rather than a finalized document eligible for tax collection.