The Tax Sale List is considered what?

• A. Public Notice
• B. Official Ledger
• C. Permanent Record
• D. Tax Roll

Answer: (C)

A Tax Sale List is a permanent record—the official, long‑term file kept by the tax office that documents delinquent properties slated for sale, including the amounts due, penalties, and sale status. It isn’t just a one‑time notice; its enduring purpose is to preserve a fixed record of what happened in the tax sale process for future reference, audits, and any needed follow‑up. While it serves as public notice of delinquencies, its defining feature is its permanence as an archival record. It isn’t the Tax Roll, which lists all property taxes for all properties in a given year, nor the Official Ledger, which tracks ongoing financial transactions.