In the assessment administration cycle, which activity supports transparency by making information publicly available?

• A. Notice distribution to taxpayers only.
• B. Notices and roll publication are handled internally without public access.
• C. Publication/disclosure of the roll, notices, and timelines to the public.
• D. Publish tax rates without context.

Answer: (C)

Transparency in the assessment administration cycle comes from making key information accessible to the public. Publication/disclosure of the roll, notices, and timelines to the public ensures taxpayers can see the assessed values, know about any proposed changes, and understand the deadlines for protest or appeals. This openness allows for scrutiny, accountability, and informed participation in the process. The other options fall short: distributing notices only to taxpayers restricts access and visibility; handling publication internally without public access keeps information out of reach; publishing tax rates without context provides only a price without the underlying data or process. Therefore, publicly publishing the roll, notices, and timelines best supports transparency.