Which office is responsible for preparing the tax foreclosure list?

• A. Tax Collector
• B. City Clerk
• C. Assessor
• D. Finance Director

Answer: (A)

The office that prepares the tax foreclosure list is the Tax Collector. This office is responsible for collecting property taxes, maintaining delinquent tax records, and initiating enforcement actions when taxes remain unpaid. The foreclosure list is assembled from those delinquent accounts and includes parcel information, amounts due, and relevant dates to guide the foreclosure or tax sale process. Other offices handle different roles—City Clerk with records and publication, Assessor with property values, and Finance Director with budgeting and financial reporting—so they aren’t typically the ones who prepare the foreclosure list. Because tax collection and enforcement are central to creating the foreclosure list, the Tax Collector is the appropriate office.