The Tax Collector may accept payments from which of the following?

• A. Bankruptcy trustee
• B. Taxpayer
• C. Mortgage company or service agent
• D. All of the above

Answer: (D)

The key idea is who is authorized to submit a tax payment on behalf of the taxpayer. The Tax Collector may accept payments from any party with authority to settle the taxpayer’s obligation. That includes the taxpayer themselves, a bankruptcy trustee handling the debtor’s assets, and a mortgage company or service agent that collects escrow funds or otherwise pays taxes for the borrower. Because each of these has a legitimate role in satisfying the tax bill, all of them may remit payment to the Tax Collector. When someone other than the taxpayer sends the payment, make sure it clearly identifies the taxpayer’s name, the property tax account number, and the tax year to ensure proper credit. Therefore, all of the above is the correct understanding.