Which list enumerates properties scheduled for tax sale due to delinquencies?

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

Answer: (A)

When taxes on a property are unpaid, the tax authority compiles a list that specifically names the properties scheduled to be sold to recover those delinquent taxes. This Tax Sale List is the official schedule for auctions or sales and signals which parcels will be transferred to satisfy the tax debt. The other terms refer to different concepts: a Foreclosure List usually involves mortgage lenders pursuing payment defaults rather than the tax office selling the property; an Arrears Register tracks overdue amounts in general but isn’t tied to a scheduled tax sale; a Tax Duplicate is the record of assessed properties and tax amounts, not the sale list.