A deputy need not be what, nor appointed by resolution?

• A. Certified
• B. Elected
• C. Employed
• D. Licensed

Answer: (A)

Certification is not a requirement for someone to serve as a deputy to the tax collector. The deputy’s role is simply to assist and act under the collector’s authority, and the position can be filled through general staffing processes without needing a professional certification. Other ways a deputy might come into the role (such as being employed by the office or, in some systems, selected by other means) can occur, but they aren’t universal prerequisites. The key point is that certification isn’t necessary for deputization, which is why this option is the best choice.