If a municipality owns a tax sale certificate but no foreclosure has occurred yet, which document can cancel the certificate?

• A. Resolution
• B. Ordinance
• C. Act of Congress
• D. Mayoral Decree

Answer: (A)

When a municipality needs to cancel a tax sale certificate before foreclosure, the proper instrument is a resolution. A resolution is the formal decision of the governing body—such as the city council or town board—made to authorize and document specific actions affecting tax certificates, like canceling one that was issued but not yet foreclosed. It’s the appropriate tool because it records a targeted administrative action without creating new laws for broad application. An ordinance typically enacts general regulations or statutes and would be unnecessary for canceling a single certificate. An act of Congress governs federal law, not local tax procedures, and a mayoral decree isn’t the standard formal mechanism for this kind of municipal revenue action. So the certificate is canceled through a resolution.