Which body certifies the tax rate after budgets are adopted?

• A. County Tax Board
• B. State Tax Commission
• C. Municipal Finance Department
• D. City Council

Answer: (A)

Setting the tax rate after the budget is adopted is about turning a spending plan into an official levy and getting it certified by the body that has authority to approve the final levy. The County Tax Board reviews the adopted budget's proposed levy, confirms that the rate will raise the intended revenue within any statutory limits, and then certifies the official tax rate to be used for billings. This provides an independent check that the levy matches the approved spending plan and complies with applicable laws.

The State Tax Commission handles statewide tax policy and district-level rules, not local levy certification. The Municipal Finance Department and the City Council are involved in budgeting and financial planning, but the actual certification of the tax rate follows the budget by the body authorized to certify levies, ensuring the process remains institutions-specific and compliant.