If a tax sale is not accelerated, by what deadline must the properties be sold?

• A. End of the current fiscal year
• B. End of the subsequent fiscal year
• C. End of the next calendar year
• D. Within 90 days

Answer: (B)

Timing for a tax sale hinges on whether the sale is accelerated. When it isn’t accelerated, the sale must occur by the end of the next fiscal year. This keeps the process within the government’s financial year and provides a clear, fixed window after the delinquency year, while still allowing the statutory redemption period to run.

For example, if the fiscal year ends June 30, the sale must be completed by June 30 of the following year. The other options don’t fit because selling by the current fiscal year’s end would be too soon after delinquency, using a calendar-year deadline ignores the fiscal-year framework, and a 90-day deadline is too short to complete the required procedures.