The board shall, on or before the first day of October of each year, report to the tax-levying body of the county its estimate of the aggregate of the assessments of all subjects of taxation within the county; and, as promptly as possible after all appeals have been heard, it shall certify to the tax-levying body the aggregate of all such assessments, as they appear upon the records of the board.
72 P.S. § 5341.16