Which document is used as proof of posting, advertising, and mailing in tax sale procedures?

• A. Notice of Sale
• B. Affidavit
• C. Deed
• D. Mortgage

Answer: (B)

Proof that the required notices were posted, published, and mailed in a tax sale is provided by an affidavit. This sworn statement, filed by the official who carried out the actions, declares when and where the notices were posted, where they were published, and to whom they were mailed. It serves as the formal evidence that due process requirements for notice were met. The actual notice of sale is the document that is communicated to interested parties, not the proof of that communication. A deed and a mortgage are unrelated to proving notice; a deed transfers title and a mortgage encumbers property.