Specifications include, but are not limited to: Assistance in the development and review of the abstract process. For all 92 county abstracts that are received correctly by March 15th, the reviews are to be completed by March 30th. In the event March 30th falls on a non-business day, the reviews are to be completed no later than the last business day of March. IC 6-1.1-22-5 requires the county auditor to prepare and deliver an abstract of the property, assessments, taxes, deductions, and exemptions for taxes payable in each taxing district of the county to the AOS before March 15th of each year. AOS provides review and approval of the abstract prior to property tax bills being distributed and assists county auditors in calculating property tax relief (PTR) rates (IC 6-3.6-5). AOS also calculates the circuit breaker adjusted rates, populates the circuit breaker adjusted abstract, and disseminates those to counties.