Which event is due on September 30?

• A. Mailing of Reconciled Bills
• B. A/O Bills Mailed
• C. Begin Accelerated Tax Sale
• D. Extension for PD5

Answer: (A)

Understanding the timing of routine tax-collection steps helps here. Reconciled bills are the final, corrected statements after the year’s accounts have been balanced. Since the fiscal year often ends around September 30, the reconciliation is completed by then, and the updated bills are mailed to taxpayers. That makes mailing of reconciled bills the event due on September 30.

The other options don’t line up with that September deadline because they occur at different points in the tax cycle: the mailing of A/O bills typically happens earlier in the cycle, accelerated tax sale procedures begin after delinquency and notifications have run their course (later in the year), and extensions for PD5 are separate administrative actions not tied to this September date.