On List, interest is calculated to what date?

• A. Date Of Sale
• B. Date Of List
• C. Date Of Recording
• D. Date Of Issuance

Answer: (A)

Interest on delinquent taxes in the List is meant to cover the time the government was deprived of funds while the debt remained unpaid, and that period ends when the tax sale occurs. The sale date is the event that closes the collection window, because the lien is transferred and the outstanding balance is settled at that moment. Therefore, the interest is calculated from the delinquency date up to and including the date of sale. Administrative dates like listing, recording, or issuance don’t mark the end of the accrual period, so they aren’t used for calculating this interest.