If the original certificate is found after a duplicate has been issued, who should cancel the duplicate?

• A. Proper Officer
• B. Tax Collector
• C. Lienholder
• D. Municipal Clerk

Answer: (A)

The key idea is that the control and integrity of official tax certificates rest with the proper officer, the designated authority who issues and maintains these certificates. When a duplicate certificate has already been issued due to a loss, and the original certificate is later found, the duplicate must be canceled by the proper officer. This ensures there is only one valid certificate for the tax matter and prevents confusion or any possibility of double credit or misapplication. The proper officer will typically endorse or record the cancellation of the duplicate in the official records and note that the original remains the valid document. The other roles listed don’t have the authority to cancel certificates: the tax collector handles collection activities, the lienholder has a financial interest rather than administrative authority, and the municipal clerk assists with records but does not unilaterally cancel a certificate without the proper officer's directive.