The electors of any city or town qualified to vote on any proposition to impose a tax or for the expenditure of money, when legally assembled, may levy a tax for the purposes authorized by law, on the ratable property of the city or town, either in a sum certain, or in a sum not less than a certain sum and not more than a certain sum. The tax is apportioned upon the assessed valuations as determined by the assessors of the city or town as of December 31 in each year at 12:00 A.M. midnight, the date being known as the date of assessment of city or town valuations.
Why is it important for the tax acessor to certify the tax roll?
December 28, 2011
Steven Daily: ...
The tax roll is a list of all property that is subject to taxes, and certification makes a document official, so certifying the tax roll is an important step in the overall tax assessment and collection process.