When must the CBT deliver corrected duplicates of the added and omitted assessment lists?

The correct timing for the delivery of corrected duplicates of the added and omitted assessment lists by the County Board of Taxation (CBT) is on or before October 10. This deadline is specified to ensure that the corrections are made in a timely fashion so that property owners are accurately assessed, and any disputes regarding assessments can be resolved efficiently.

Timely submission of these corrected lists is crucial in maintaining transparency and accuracy in the property tax system. It allows municipalities to prepare for tax billing with the most accurate data available, ensuring that taxpayers are only billed for what they rightly owe based on the most current and corrected assessments. Meeting this deadline facilitates effective communication between the county and local municipalities, enabling them to better manage their fiscal responsibilities.

Other options like October 1, within 30 days of submission, and by December 15 do not align with the prescribed deadline that the CBT must adhere to, leading to potential inaccuracies in the assessment process and affecting local government operations.