What is the earliest act of inferno where you can find the highest item level?

Question

From what I understand there are 18(or 16? conflicting information) tiers of items in Diablo 3. I assume that it might be 16 because that would equal a tier for each act/difficulty. What is the earliest act in inferno where the highest item level can be dropped? Does tier affect item level in any way?

To clarify, according to this page, item level is directly tied to item tiers.

Asked by Pent

Answer

The earliest Inferno act for tier 18 items to drop is act 3.

(source)

Answered by Oak

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