Who completes the second section of the SR!A?

The second section of the SR!A, which stands for the Statement of Reasons for Added Assessments, is completed by the tax assessor. This role involves collecting and documenting the reasons for property assessments that are added to the tax rolls outside the normal assessment cycle. The tax assessor has the expertise and authority to evaluate properties, determine their value, and provide justifications for any adjustments made.

This process is crucial as it ensures transparency and provides a clear rationale for property tax assessments, allowing property owners to understand the basis for their property taxes. The responsibilities of the tax assessor include not only the assessment of property values but also compliance with relevant laws and regulations, making them the appropriate party to fill out this specific section of the SR!A. Other roles such as the county board of taxation or municipal clerk have different responsibilities related to property taxation and assessment appeals, thus do not perform this specific task.