A collector can remove a property whose taxes plus interest and costs are below which amount, and the property may be sold if unpaid for how many years?

• A. Taxes $50; 3 years
• B. Taxes $100; 5 years
• C. Taxes $200; 7 years
• D. Taxes $150; 4 years

Answer: (B)

In this rule, there’s a balance between taking action on small delinquencies and keeping a clear timeline for when a tax sale can happen. The correct setup is that if the total amount of taxes plus interest and costs is $100 or less, the collector can remove the property from consideration, and if it remains unpaid for five years, the property may be sold to recover the delinquent amount. This pairing makes sense because it handles minor arrears administratively while still providing a definite five-year window for enforcement through a sale. The other options mix different dollar amounts with other timeframes, which doesn’t match the rule described in this item.