Electronic payments are accepted for delinquencies up to how many days prior to completion of tax sale list?

• A. 15 days
• B. 30 days
• C. 45 days
• D. 60 days

Answer: (B)

Electronic payments toward delinquencies must be received and posted before the tax sale list is finalized. The established window is up to 30 days prior to completion of the list. This gives enough time for processing, posting the funds to the correct accounts, and confirming the delinquent status before the list is locked in. A shorter window, like 15 days, risks payments not being processed in time; longer windows, such as 45 or 60 days, could delay finalization or allow changes to delinquencies after the list is supposed to be set.