Which lists may be used to abstract the information needed for certification of new construction by CTAs?

The added assessment lists are integral for CTAs when certifying new construction. These lists specifically detail properties that have been newly constructed or significantly improved since the last assessment cycle, capturing essential information related to value and characteristics of the newly created properties. This information allows assessors to accurately reflect the current state of properties in the municipality and to ensure that new constructions are appropriately valued for tax purposes.

While other options may contain valuable financial or administrative information, they do not specifically provide the necessary details regarding new construction as effectively as the added assessment lists. For instance, annual tax rate lists primarily deal with the rates but do not reflect ongoing changes in property status, property tax appeals focus on disputes rather than the recording of new properties, and municipal budget reports pertain to overall financial planning rather than individual property assessments. Thus, added assessment lists stand out as the most relevant and useful resource for CTAs in the certification of new construction.