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?
1
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.
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