Tax sale certificates held by municipality must be ______ at county clerk's office before municipality can foreclose.

• A. Recorded
• B. Filed
• C. Delivered
• D. Notarized

Answer: (A)

Recordation at the county clerk’s office is what perfects the tax lien and provides public notice that the municipality has a claim on the property. This step is required before foreclosure so the lien is officially part of the property’s title and has priority over other interests. Simply filing, delivering, or notarizing the certificate does not establish this public record or the enforceable lien that foreclose rights rely on. Recording creates the formal, discoverable record that the foreclosure process depends on.