When must the tax list and duplicate be filed with the County Tax Board?

The tax list and duplicate must be filed with the County Tax Board by January 10th. This deadline is significant because timely submission ensures that assessment information is collected and processed in a manner that allows local governments to prepare for the upcoming tax year effectively.

Filing by January 10th allows for adequate review and any necessary adjustments before tax bills are issued, ensuring that property assessments accurately reflect the market and comply with state regulations. This deadline is crucial for maintaining a smooth operation of the tax assessment process, as it establishes the foundation for taxation that impacts local services and budgeting.

The other options do not meet this deadline, which could disrupt the operational flow of tax levy processes and the financial planning of municipalities. By adhering to the January 10th deadline, tax assessors fulfill their responsibilities efficiently and help facilitate a transparent and functional local taxation system.