The tax collector assists the applicant by certifying which of the following?

• A. Taxes Billed And Paid
• B. Property Value
• C. Assessment Date
• D. Penalties Owed

Answer: (A)

The main idea is that a tax certificate is used to verify the property's tax status for the applicant. The tax collector certifies taxes billed and paid to date, giving a clear record of what has been charged and what has actually been paid as of the certificate. This information is what lenders and buyers rely on during transactions to ensure there are no outstanding tax obligations affecting the deal. Property value is determined by the assessor, not the tax collector, and the assessment date is a detail from the assessor’s records. Penalties owed may appear if there are delinquencies, but the primary purpose of the certification is to confirm taxes billed and paid.