What must the CTA submit to the CBT on or before March 1 each year?

The correct choice is the county equalization table that must be submitted by the Certified Tax Assessor (CTA) to the County Board of Taxation (CBT) on or before March 1 each year. This table plays a crucial role in the property tax assessment process as it ensures that property values are standardized across different municipalities within the county.

The equalization table reflects assessed values and provides a means to measure the overall equity of property assessments, helping to balance the tax burden among municipalities. By submitting this information, the CTA is contributing to fair and accurate property taxation within the county, allowing for appropriate taxation rates to be set.

The other choices do not align with the specific requirement for submission by the CTA on this timeline. For instance, while a report summarizing tax appeals or a list of municipal assessors might be important for record-keeping or administrative purposes, they do not have the same mandate for submission to the CBT by March 1. Similarly, the annual tax rate calculation is typically determined after the equalization process and is not a requirement for that particular deadline. Thus, the county equalization table is the key document that ensures compliance and equity in property taxation timelines.