Collector shall mail copy of ______ to taxpayer postage paid.

• A. Tax Sale Notice
• B. Notice of Foreclosure
• C. Writ of Execution
• D. Demand Letter

Answer: (A)

In tax collection practice, the step that triggers a sale to recover delinquent taxes is preceded by formal notification to the taxpayer. The document that serves this purpose is the Tax Sale Notice, and mailing a copy with postage paid provides evidence that the taxpayer was informed of the impending sale, along with the rights and deadlines involved. This notice is specifically used to alert the taxpayer about the impending tax sale, not to address mortgage foreclosures, court judgments, or initial payment demands.

A Notice of Foreclosure relates to mortgage defaults, not tax sales. A Writ of Execution comes after a judgment to seize assets, not to notify about an upcoming tax sale. A Demand Letter is an initial request for payment before formal enforcement steps. Thus, the Tax Sale Notice is the correct document to mail in this context.