CTC Exam Questions and Answers
(Latest Update 2025)
land - Correct Answer ✅all real property may also use tract
or parcel
QFarm - Correct Answer ✅3A and 3B are considered single
item for tax sale purposes
municipality - Correct Answer ✅any political subdivision on
the local level which has the statutory power to assess and
collect ad valorem taxes
municipal liens - Correct Answer ✅all liens; not just taxes
may include interest penalties costs attributable to a tax sale
water sewer and electric charges, assessments for
improvements, SID, demolition fees board-ups and other
charges
Chapter 2 Title 54 - Correct Answer ✅remedial or
corrective legislation
deputy - Correct Answer ✅specially appointed for a
specific act or purpose by the tax collector;
,CTC Exam Questions and Answers
(Latest Update 2025)
the tax collector and his bond is liable for all acts performed
by this individual
not certified or appointed
affidavits - Correct Answer ✅legal documents for lawsuit
proceedings that certify an act
continuous - Correct Answer ✅Taxes are a ___________ lien
against the parcel of land on which they are assessed, until
they are canceled or satisfied
accrue - Correct Answer ✅after initial lien all future taxes
interest penalties and cost are added to the lien and become
an inseparable part of it
year end penalty - Correct Answer ✅if a delinquency is
greater than $10,000 and the municipality has authorized it
this penalty becomes part of the lien
payments - Correct Answer ✅applied first to interest on all
delinquencies then to the oldest delinquencies
,CTC Exam Questions and Answers
(Latest Update 2025)
assessments for benefits - Correct Answer ✅or special
assessments become a lien on the land that the benefit on
the date spelled out by law
due 60 days after the confirmation date
or for installments due 30 days after the confirmation date
lien able municipal charges - Correct Answer ✅taxes
assessments for improvements
sidewalk improvements
utility rates and connection fees
abatement of a nuisance
removal of snow and ice, grass weeds and impediments from
abutting sidewalks and gutters
removing brush weeds debris
cost of planting/removing trees
installation and construction of water systems
garbage disposal
, CTC Exam Questions and Answers
(Latest Update 2025)
paramount lien - Correct Answer ✅every municipal lien is
the first lien on the land and is superior to all other prior or
subsequent liens except subsequent municipal liens
staying a tax sale - Correct Answer ✅not holding the sale,
only by court order like an automatic stay due to bankruptcy
lis pendens - Correct Answer ✅legal document filed with
county clerk outlining the automatic stay preventing a tax
sale
petition - Correct Answer ✅application which is filed by a
debtor to begin a bankruptcy case under federal law
automatic stay - Correct Answer ✅prohibition for any
creditor to take any action against the debtor without the
bankruptcy court's permission
claim - Correct Answer ✅any right to payment of any type
by any creditor against the debtor
(Latest Update 2025)
land - Correct Answer ✅all real property may also use tract
or parcel
QFarm - Correct Answer ✅3A and 3B are considered single
item for tax sale purposes
municipality - Correct Answer ✅any political subdivision on
the local level which has the statutory power to assess and
collect ad valorem taxes
municipal liens - Correct Answer ✅all liens; not just taxes
may include interest penalties costs attributable to a tax sale
water sewer and electric charges, assessments for
improvements, SID, demolition fees board-ups and other
charges
Chapter 2 Title 54 - Correct Answer ✅remedial or
corrective legislation
deputy - Correct Answer ✅specially appointed for a
specific act or purpose by the tax collector;
,CTC Exam Questions and Answers
(Latest Update 2025)
the tax collector and his bond is liable for all acts performed
by this individual
not certified or appointed
affidavits - Correct Answer ✅legal documents for lawsuit
proceedings that certify an act
continuous - Correct Answer ✅Taxes are a ___________ lien
against the parcel of land on which they are assessed, until
they are canceled or satisfied
accrue - Correct Answer ✅after initial lien all future taxes
interest penalties and cost are added to the lien and become
an inseparable part of it
year end penalty - Correct Answer ✅if a delinquency is
greater than $10,000 and the municipality has authorized it
this penalty becomes part of the lien
payments - Correct Answer ✅applied first to interest on all
delinquencies then to the oldest delinquencies
,CTC Exam Questions and Answers
(Latest Update 2025)
assessments for benefits - Correct Answer ✅or special
assessments become a lien on the land that the benefit on
the date spelled out by law
due 60 days after the confirmation date
or for installments due 30 days after the confirmation date
lien able municipal charges - Correct Answer ✅taxes
assessments for improvements
sidewalk improvements
utility rates and connection fees
abatement of a nuisance
removal of snow and ice, grass weeds and impediments from
abutting sidewalks and gutters
removing brush weeds debris
cost of planting/removing trees
installation and construction of water systems
garbage disposal
, CTC Exam Questions and Answers
(Latest Update 2025)
paramount lien - Correct Answer ✅every municipal lien is
the first lien on the land and is superior to all other prior or
subsequent liens except subsequent municipal liens
staying a tax sale - Correct Answer ✅not holding the sale,
only by court order like an automatic stay due to bankruptcy
lis pendens - Correct Answer ✅legal document filed with
county clerk outlining the automatic stay preventing a tax
sale
petition - Correct Answer ✅application which is filed by a
debtor to begin a bankruptcy case under federal law
automatic stay - Correct Answer ✅prohibition for any
creditor to take any action against the debtor without the
bankruptcy court's permission
claim - Correct Answer ✅any right to payment of any type
by any creditor against the debtor
