Who must approve a county's tax digest before it can be used for the collection of taxes?

The approval of a county's tax digest is an essential step in the tax collection process, ensuring that the assessed values of properties are accurate and in compliance with state laws and regulations. The Revenue Commissioner plays a vital role in this process.

This position is responsible for reviewing the county's tax digest for compliance with state property tax laws and ensuring fairness and uniformity in taxation practices across different jurisdictions. The Revenue Commissioner's approval is crucial because it validates that the assessed values reflect the market value of properties and that the digest meets the state's standards before any taxes can be collected based on that information.

In contrast, other roles such as the County Commissioner, State Auditor, or Tax Assessor have different responsibilities. The County Commissioner mainly manages the county's operations and finances but does not specifically approve tax digests. The State Auditor's role is primarily focused on auditing and financial oversight rather than direct involvement in tax digest approvals. The Tax Assessor is responsible for determining property values for taxation but does not have the authority to approve the tax digest itself. Thus, the correct answer underscores the specific duty of the Revenue Commissioner in the tax collection process.