Which item denotes how tax proceeds are distributed?

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

Answer: (A)

Distribution is the item that records how tax proceeds are allocated among the various funds and authorities that rely on those taxes. When taxes are collected, the money is not kept in a single pot; it’s distributed to the appropriate recipients—such as the general fund, debt service, schools, fire districts, or other special districts—according to levy rules and statutory percentages. The distribution entry shows how much goes to each recipient and, in some systems, the dates or codes used for those allocations. The other terms refer to different parts of tax administration: a foreclosure list covers accounts facing foreclosure for nonpayment; an arrears register tracks overdue taxes; a tax duplicate is a duplicate record of tax bills. Since the question asks which item denotes how tax proceeds are distributed, the distribution item is the correct fit.