Who is responsible for reviewing and certifying the forms filed by the assessor?

The appropriate authority responsible for reviewing and certifying the forms filed by the assessor is the County Tax Board. The County Tax Board plays a critical role in overseeing the assessment process within a county, ensuring that assessments are conducted fairly and in accordance with New Jersey state laws. They are tasked with reviewing the assessment rolls, certifying the tax lists, and ensuring that the assessments reflect market values accurately.

The local municipal governing body is typically involved in setting policies and overseeing municipal matters but does not engage in the day-to-day review and certification of assessment forms. The Chief Financial Officer's responsibilities often pertain to managing the financial operations of the municipality, including budgeting and financial reporting, not specifically the review of assessor forms. The State Treasurer oversees broader financial matters for the state but does not review local assessment forms directly.