When does the assessor need to notify each person of the assessment roll?

The correct choice indicates that the assessor must notify each person of the assessment roll 14 days prior to the first meeting of the Board of Review. This timeline is crucial because the Board of Review is a significant step in the property tax assessment process where property owners can contest their assessments. Providing notification in advance allows property owners sufficient time to prepare for the meeting, gather pertinent information, and present any appeals or concerns they might have regarding their assessments.

This timeframe ensures transparency and facilitates a fair review process, emphasizing the importance of communication between the assessor’s office and the constituents. By adhering to this notification requirement, the assessor supports property owners' rights to be heard and involved in the assessment process. It's a vital procedural step that upholds the principles of due process in property taxation.

The other choices suggest different timelines which do not align with the legal requirements set forth in property tax regulations. For instance, notifying after the roll is certified or on Tax Day would not provide property owners adequate notice or opportunity to respond. Moreover, notifying before the property tax filing deadline does not directly address the need for communication regarding the Board of Review meetings. Thus, the requirement for notification 14 days prior ensures that the assessment process is conducted with diligence and fairness.