All taxes to be levied or collected, except as otherwise provided, shall be calculated, levied and collected upon the assessed values entered in the assessment roll and certified by the Borough Assessor as correct, subject to the taxpayer’s right of appeal and to the corrections and amendments made in the rolls as authorized by Borough and state law. (Ord. 2016-40 § 50, 2016. 2004 Code § 3.08.100.)