Which document is used as the reference to verify tax sale data?

• A. Last Tax Duplicate
• B. Current Tax Ledger
• C. Property Deed
• D. Tax Receipt

Answer: (A)

Verifying tax sale data relies on the official tax record that lists every property, the taxes levied, penalties, and the current delinquency status as of the sale cutoff. The Last Tax Duplicate is that authoritative record, capturing the total amounts due and which properties are delinquent for the sale period. Using this document ensures the figures you’re checking against are the formal, published totals used by tax authorities to prepare a sale.

The current tax ledger might show ongoing entries but isn’t the standard reference for the sale’s final due amounts, since it can reflect interim changes after the cutoff. A property deed shows ownership details, not the tax status or amounts due. A tax receipt proves payment and does not verify what remains unpaid.