When the Tax Collector does not have custody of other liens, on which document must other officers certify all other liens?

• A. Demand
• B. Notice
• C. Warrant
• D. Order

Answer: (A)

The key idea is that, in tax collection, the formal instrument used to demand payment and trigger enforcement is the instrument that must carry a certification of all other liens when the collector doesn’t hold them directly. The document used to demand payment serves as the central claim against the property, so having other officers certify every existing lien on that demand creates one complete, authoritative statement of all encumbrances. This ensures the taxpayer sees every claim against the property, preserves the proper priority of liens, and prevents later disputes about missing liens.

A notice is merely informational and doesn’t bind or consolidate claims; a warrant is a court-issued power to enforce, not the standard demand for payment; an order is an directive and likewise isn’t the typical vehicle for certifying all liens on a single instrument.