A tax collector may issue a duplicate certificate with proper items including which of the following?

• A. Resolution
• B. Fee
• C. Affidavit
• D. Resolution Fee Affidavit

Answer: (D)

Issuing a duplicate tax certificate requires three specific pieces to be included: a resolution, the fee, and an affidavit. The resolution shows there’s formal authorization to issue duplicates, the fee covers the processing cost, and the affidavit provides the sworn statement or claim by the applicant regarding the need for a duplicate. Each part serves a distinct purpose—authorization, funding, and verification—so together they ensure the duplicate certificate is valid and properly supported. That’s why the option that includes all three—Resolution Fee Affidavit—is the correct choice.