When can the Tax Collector remove an item from tax sale due to low tax liability?

• A. When total tax liability is less than $100
• B. When total tax liability exceeds $100
• C. When the municipality files for relief
• D. When the property is not delinquent.

Answer: (A)

In this item, the key idea is that there is a threshold the Tax Collector can use to avoid proceeding with a tax sale for very small delinquencies. If the total amount owed, including delinquent taxes, interest, penalties, and costs, is less than 100 dollars, the Tax Collector may remove the item from tax sale. This rule helps focus resources on larger, more recoverable amounts and prevents the administrative burden and costs of selling a tiny debt. If the total is 100 dollars or more, the item stays on the tax sale list.