Which item has the earliest due date among the given deadlines?

• A. First Quarter Taxes (CY) due on February 1
• B. Date Collectors Annual Report due on 3/1 and 8/29
• C. Final Bills Mailed on June 14
• D. Tax Rate Certified on May 20

Answer: (A)

The main idea is to compare the deadlines on a calendar and pick the earliest date. February 1 for First Quarter Taxes (CY) comes before all the other dates listed: March 1 for the Date Collectors Annual Report (and August 29 for that same report), May 20 for Tax Rate Certified, and June 14 for Final Bills Mailed. Even though the annual report has two due dates, both are later than February 1, so February 1 is the earliest deadline.