Which item is not included in the assignment of a tax sale certificate?

• A. Redemption Penalty
• B. Interest
• C. Fees
• D. Late Payment Penalty

Answer: (A)

When a tax sale certificate is assigned, the holder takes over the right to collect the amounts that are legally due on the property from delinquent taxes: the back taxes themselves plus the interest that accrues and any statutory fees or costs tied to the lien. Those elements are part of what the certificate represents and can be transferred to the new holder.

The redemption penalty is a separate charge that comes into play only if the property owner redeems the property after the sale. It isn’t part of the original lien that is sold with the certificate, so it isn’t included in the assignment. That’s why redemption penalty stands out as not being included.

Interest, fees, and late payment penalties are all forms of amounts that can accrue on the delinquent tax lien and are typically included in what the certificate assigns to a purchaser, whereas the redemption penalty is a later, separate consequence of redemption.