Which record shows liens attached to properties for tax delinquencies?

• A. Tax Lien Ledger
• B. Tax Sale List
• C. Foreclosure List
• D. Cash Book

Answer: (A)

When property taxes go unpaid, a tax lien attaches to the property as a legal claim. The Tax Lien Ledger is the official record that tracks these liens, capturing details such as the property, the owner, the lien amount, the date it was placed, any interest or penalties, redemption rights, and current status. This ledger serves as the authoritative reference for all liens tied to tax delinquencies, making it the best source to verify which properties have liens and what those liens entail.

In contrast, a Tax Sale List focuses on properties that are scheduled to be sold to satisfy delinquent taxes, not the underlying lien records themselves. A Foreclosure List shows properties in the foreclosure process, which is a later stage that may involve liens but is not the record that documents the liens. A Cash Book tracks cash transactions and balances, not liens or property tax records.