Money earns income over time, a fact called the time value of money

The assessment roll for real property taxes is the listing of all taxable properties in the assessor's jurisdiction with the assigned assessed value for the properties. The purpose of the assessment roll is for:

A: Establishment of the tax base; B: Equalization of assessments; C: Establishment of the actual tax amount; D: Setting the tax rates.

Reductions in process variance result in higher process capability

Indicate whether the statement is true or false.