By what date must each assessor file the tax list with the county board of taxation?

Each assessor must file the tax list with the county board of taxation by January 10. This timeline is established to ensure that the tax assessments are processed in a timely manner, allowing for the preparation and issuance of tax bills for the upcoming tax year. Filing by this date enables the county board of taxation to review and verify the assessments, making any necessary adjustments before they are finalized.

The other options, while they may seem plausible, do not align with the established deadlines set forth in New Jersey's tax assessment calendar. The deadlines for assessments are carefully crafted to ensure that all necessary procedures are completed before the start of the new tax year, thereby supporting the efficient functioning of the local tax systems.