On what date must the tax duplicate be delivered to the collector?

• A. January 10
• B. January 5
• C. February 1
• D. December 31

Answer: (A)

Delivering the tax duplicate by a fixed early-year date kicks off the collection process and gives the collector enough time to prepare and mail tax bills. The tax duplicate is the official roster of all taxable properties and amounts, so having it ready by that deadline ensures timely billing and notification to taxpayers. January 10 is the standard cutoff, allowing the collector to start the year’s collection activities without delay. Dates like January 5 are earlier than required, February 1 is after the start of the billing cycle, and December 31 is at year's end and would not align with the annual collection schedule.