A tax collector may sell all real property which remains unpaid after the 11th day of the 11th month if the governing body passes a resolution. Which date is referenced?

• A. The 11th day of the 11th month
• B. The 15th day of the 11th month
• C. The 11th day of the 12th month
• D. The 20th day of the 11th month

Answer: (A)

The key idea is identifying the exact date the rule uses as the reference point. The phrase “after the 11th day of the 11th month” points to that specific calendar date—the 11th day of the 11th month (November 11). Once that day has ended, the sale may occur if the governing body has passed a resolution. The other dates listed don’t match the date specified in the rule, so they aren’t the trigger.