Which report must be signed by both the Assessor and the Tax Collector?

The M-35B Report is the correct choice because it is specifically designed to document the adjustments and actions taken regarding the property tax assessment process, which involves both the Assessor and the Tax Collector. This report reflects the finalized values and any pertinent corrections that must be approved by both parties to ensure accuracy in the tax records and compliance with state regulations. Having both signatures serves as an acknowledgment that the information contained within the report has been verified and is accurate, which is crucial for maintaining transparency and accountability in municipal tax assessments.

The other reports, while important in their respective contexts, do not require signatures from both the Assessor and the Tax Collector. The M-35P Proration Report typically pertains to adjustments related to property tax prorations and may not necessitate dual signatures. The Tax Assessment Report usually serves as an internal document for record-keeping and does not involve direct involvement from the Tax Collector. The Annual Summary Report provides an overview of the assessments for the year but may not require both officials to sign off on it. Each of these other documents has its own purpose in the assessment process but is not governed by the same requirement for dual signatures as the M-35B Report.