Which document tracks unpaid taxes and is used to record arrears?

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

Answer: (A)

Tracking overdue taxes and recording arrears is the key idea here. An Arrears Register serves as the official ledger that tracks unpaid taxes for each account, recording how much is still due, when the delinquency began, and any penalties or interest that have accrued. This ongoing record is essential for monitoring which accounts need attention, planning collection actions, issuing notices, and reporting delinquency levels to supervisors. It differs from a Tax Duplicate, which is mainly used to generate and manage current tax bills by listing amounts due across accounts rather than maintaining a history of what remains unpaid. A Tax Sale List or a Foreclosure List are outcome-focused tools that identify which properties are slated for sale or legal action due to delinquency, rather than the standing record of arrears itself.