Which actions are typically part of the annual tax levy and billing process after the assessment roll is finalized?

• A. Produce tax bills, notify taxpayers, publish/file the roll.
• B. Conduct a public hearing on zoning changes.
• C. Reassess property values monthly.
• D. Exempt all properties automatically.

Answer: (A)

After the assessment roll is finalized, the annual tax levy and billing process moves from valuation to collection. The essential steps are producing the tax bills based on the levy applied to the finalized assessed values, notifying taxpayers of the amounts due and the due dates, and publishing or filing the roll so the public record and taxing authorities have the official documentation. These actions complete the transition from assessment to payment and ensure transparency and accountability in the tax system.

Public hearings on zoning changes belong in planning and zoning activities, not in the tax collection process. Reassessing property values monthly does not fit the typical annual cycle, since reassessments are done on a set schedule and used to update values for future cycles, not to generate current-year bills. Automatically exempting all properties would undermine the tax system and is not how exemptions are granted, which require specific eligibility and processing.