Which of the following accurately describes the appellate duties of the CTB?

The appellate duties of the County Tax Board (CTB) include hearing appeals from taxpayers and adjusting assessments as necessary. This role is crucial because it ensures that property owners have a venue to contest their property tax assessments, allowing for a fair evaluation process. When a taxpayer believes their property has been incorrectly assessed, they can present their case to the CTB, which reviews the evidence and makes adjustments if warranted. This function underscores the importance of appealing to an authority that acts independently of municipal assessors, providing checks and balances in the assessment process.

Other options describe responsibilities that do not align with the specific role of the CTB. Supervising municipal assessors pertains to oversight rather than the appellate function. Calculating aggregate tax rates involves financial assessment tasks that are typically outside the purview of the CTB's appeal process. Preparing annual reports for the Governor is an administrative task not directly tied to the appellate responsibilities of the CTB. The core function of the CTB revolves around appeals and assessment adjustments, making the chosen option the most accurate representation of its duties.