What alternative assessment date can the owner of inventory request?

The correct alternative assessment date that the owner of inventory can request is September 1 instead of the standard January 1 date. This is significant because it allows business owners to have a more accurate and potentially favorable representation of their inventory value for tax purposes.

By shifting the assessment date to September 1, business owners can potentially account for seasonal fluctuations in inventory, allowing for adjustments that reflect inventory usage throughout the year. This is particularly relevant for businesses that experience variability in inventory levels based on seasonal sales patterns or production cycles. As a result, this alternative date benefits business owners by aligning the tax assessment more closely with the realities of their inventory management and sales performance.

The other dates listed in the options are not typically standard or allowable for requesting an alternative assessment date for inventory tax purposes, making September 1 the only valid choice in this context.