Which document is used to track overdue taxes and delinquencies?

• A. Arrears Register
• B. Foreclosure List
• C. Tax Lien Ledger
• D. Tax Duplicate

Answer: (A)

Monitoring overdue taxes and delinquencies relies on a ledger that lists each unpaid balance, how long the payment is overdue, and any accrued penalties or interest. The Arrears Register is exactly that kind of document, designed to capture all delinquent accounts in one place so collectors can see the scope of arrears and prioritize actions. It enables aging analysis—seeing which accounts have just fallen behind versus those severely delinquent—so follow-ups, payment plans, or enforcement steps can be targeted effectively. Other options serve specialized purposes: a foreclosure list tracks properties moving toward foreclosure rather than everyday delinquencies; a tax lien ledger records liens filed against properties but not the ongoing delinquency status of all accounts; and a tax duplicate tracks copies of tax bills to avoid duplicates, not the overall overdue balances. Therefore, tracking overdue taxes and delinquencies is best handled by the Arrears Register.