Which document is a duplicate of tax records used for distribution?

• A. Tax Duplicate
• B. Cash Book
• C. Assessments for Improvements
• D. Tax Lien Ledger

Answer: (A)

The tax duplicate is the document that serves as a copy of the tax records used for distribution. It records each property's levy, exemptions, and assessed amount, and is used to allocate tax funds to the appropriate jurisdictions (such as counties, cities, and school districts) after levies are set. This makes it the primary instrument for distributing collected taxes.

The other documents serve different purposes: a cash book tracks daily cash receipts and disbursements; assessments for improvements lists charges against properties for specific improvements rather than overall tax distribution; and a tax lien ledger records delinquent taxes and liens, not the routine distribution of current tax funds.