Which of the following lists must be filed by assessors by January 10th?

The real property tax list is a critical document that must be filed by assessors by January 10th. This list includes detailed information about all real property within the municipality, such as ownership, assessed values, exemptions, and classifications. The timely filing of this list ensures that all properties are accurately assessed for tax purposes, facilitating proper property tax collection and distribution within the community.

In contrast, while the other types of lists may pertain to specific categories of property or serve particular regulatory requirements, they do not have the same statutory deadline as the real property tax list. The real property tax list's importance lies in its role in the overall assessment process and its impact on the setting of tax rates and administration of local government funding.