Which event occurs on October 1?

• A. A/O List to Collector
• B. Assessing Date
• C. A/O Bills Mailed
• D. 4th Quarter A/O Bills Due

Answer: (B)

Assessing Date is the fixed point when the property's value for the current tax year is determined. On October 1, the assessment roll is considered authoritative, so the value used to calculate that year's taxes is the value as of that date. Other steps—moving the assessment list to the collector, mailing tax bills, and upcoming due dates for fourth-quarter bills—happen after the assessment is set, not on October 1. So October 1 is the official moment the assessment is established, making it the correct choice.