Which event marks the start of the Board of Review process?

The Board of Review process is triggered by the certification of the assessment roll. This event is significant because it signifies that all assessments for the properties within a jurisdiction have been finalized, making them official and ready for review. The certification process involves a thorough examination of the assessment records to ensure accuracy, which establishes a foundation for the subsequent steps in the Board of Review.

Once the assessment roll is certified, it becomes available for taxpayers to review and possibly contest, leading to the next phase where property owners can express their concerns regarding their assessed values during meetings. Thus, the certification is a crucial initial step that initiates the entire Board of Review process and ensures that the assessments are officially recognized for review purposes.