Who must approve a county's tax digest before it can be used for tax collection?

The approval of a county's tax digest is an essential part of the property tax process, as it ensures that the calculations and assessments are accurate and in compliance with state regulations. The Revenue Commissioner is responsible for overseeing tax assessments and collections within the county, and as such, has the authority to review and approve the tax digest before it is implemented for tax collection.

The role of the Revenue Commissioner includes verifying that all property valuations are correctly assessed and reflected in the digest, ensuring that tax rates are applied uniformly, and confirming that the document aligns with the county’s financial needs. This approval helps maintain the integrity of the tax system and ensures fair taxation practices within the county.

Other positions, such as the County Clerk, County Treasurer, or members of the State Legislature, do not have the specific authority to approve the tax digest for the purpose of tax collection, making the Revenue Commissioner the correct choice for this responsibility.