The information on the tax sale list should match which document?

• A. Last Tax Duplicate
• B. Current Tax Roll
• C. Tax Certificate
• D. Property Appraisal

Answer: (A)

The information on the tax sale list should match the last tax duplicate. This official ledger records all taxes levied for the year and shows what remains unpaid, including any penalties and interest. When preparing the tax sale list, you need to pull from that same source to ensure every delinquent amount is accurately reflected and nothing is missed or double-counted. The current tax roll covers the current year’s charges, which may have changed due to payments or corrections, so it isn’t the snapshot of what’s still unpaid. A tax certificate is issued after the sale to secure the lien, not a basis for listing delinquent properties. A property appraisal concerns value, not the delinquent tax amounts.