26 CAR § 214-101. Uniform reporting of assessments

(a) On or before March 15 of each year the preparer of the tax books for each county shall provide a copy of the Abstract of Assessments to the Assessment Coordination Division. (b) Said copy of Abstract of Assessments shall: (1) Be the same as reported to the Department of Education on or before March 15 of each year; and (2) Include the total assessment by school district that was delivered to the county tax collector (tax books) for tax collection purposes.