Which document lists taxes that are eligible for sale due to delinquency?

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

Answer: (A)

When taxes become delinquent, the responsible authority compiles a list that shows exactly which tax obligations are ready to be sold at a tax sale. This document is called the Tax Sale List. It specifies the delinquencies that have met the criteria to be auctioned or sold to recover unpaid taxes, including details like the amount due and redemption terms. The purpose is to inform potential bidders and the tax office which taxes are eligible for sale to recoup revenues.

Other items reference different processes: a foreclosure list is about properties subject to foreclosure for mortgage defaults; a tax duplicate is an internal record listing tax bills for a property used for tracking payments; a cash book records general financial transactions and is not specific to delinquent taxes or sales.

So, the document that lists taxes eligible for sale due to delinquency is the Tax Sale List.