Under what condition must the assessment roll be transmitted to local treasurers?

The correct answer highlights the importance of technology and accessibility in the transmission of the assessment roll to local treasurers. When records are computerized and connected to the Treasurers' Offices, it allows for efficient, timely, and accurate sharing of essential financial information. This connectivity ensures that treasurers can effectively manage tax assessments, collections, and related data, ultimately leading to improved oversight and financial accountability.

The other conditions provided do not accurately capture the necessity for routine transmission of the assessment roll. Annual financial audits and changes in jurisdiction may require documentation and reviews, but they are not regular triggers for the transmission of assessment rolls. Similarly, while transmitting the roll at the end of each tax season might seem relevant, it does not address the need for ongoing updates and accessibility that electronic connections provide. Thus, the emphasis on computerized records as a requirement for transmission reinforces the modern methodologies being implemented in local treasury operations.