Which document consolidates all tax accounts for a municipality for a given year?

• A. Tax Duplicate
• B. Tax Lien Ledger
• C. Tax Sale List
• D. Cash Book

Answer: (A)

Think of a municipality needing one authoritative record that shows every property, its assessed tax, and what is due for the year. The document that serves this purpose is the Tax Duplicate—the annual roll that consolidates all tax accounts for the year, listing each account, the amount assessed, the tax rate, and the total tax bill. It’s the basis for generating bills, applying payments, and tracking balances across all taxpayers. The Tax Lien Ledger tracks properties with delinquent taxes and any liens, not the complete annual summary. The Tax Sale List shows properties scheduled for sale due to unpaid taxes, not the full set of tax accounts. The Cash Book records actual cash transactions—receipts and disbursements—rather than the consolidated list of tax accounts. So, the Tax Duplicate is the document that consolidates all tax accounts for a municipality for a given year.