CTC Exam Questions & Answers
2025/2026
land - ANSWERSall real property may also use tract or parcel
QFarm - ANSWERS3A and 3B are considered single item for tax sale purposes
municipality - ANSWERSany political subdivision on the local level which has the statutory
power to assess and collect ad valorem taxes
municipal liens - ANSWERSall 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 - ANSWERSremedial or corrective legislation
deputy - ANSWERSspecially appointed for a specific act or purpose by the tax collector;
the tax collector and his bond is liable for all acts performed by this individual
not certified or appointed
affidavits - ANSWERSlegal documents for lawsuit proceedings that certify an act
continuous - ANSWERSTaxes are a ___________ lien against the parcel of land on which they
are assessed, until they are canceled or satisfied
,accrue - ANSWERSafter initial lien all future taxes interest penalties and cost are added to the
lien and become an inseparable part of it
year end penalty - ANSWERSif a delinquency is greater than $10,000 and the municipality has
authorized it this penalty becomes part of the lien
payments - ANSWERSapplied first to interest on all delinquencies then to the oldest
delinquencies
assessments for benefits - ANSWERSor 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 - ANSWERStaxes
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
paramount lien - ANSWERSevery 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 - ANSWERSnot holding the sale, only by court order like an automatic stay due
to bankruptcy
lis pendens - ANSWERSlegal document filed with county clerk outlining the automatic stay
preventing a tax sale
petition - ANSWERSapplication which is filed by a debtor to begin a bankruptcy case under
federal law
automatic stay - ANSWERSprohibition for any creditor to take any action against the debtor
without the bankruptcy court's permission
claim - ANSWERSany right to payment of any type by any creditor against the debtor
creditor - ANSWERSa person that has a claim which was owed by the debtor prior to the filing of
a bankruptcy petition
PACER - ANSWERSpublic access court electronic record- allows for access to all court records
debtor - ANSWERSa person that has filed a petition with the bankruptcy court and is protected
by that action
debtor's estate - ANSWERSthe value of all assets of the debtor which may be used by the
bankruptcy court to pay off creditors
dischargeable debt - ANSWERSany debt that the bankruptcy court cancels under the
confirmation order
, order for relief - ANSWERSan order granted by the bankruptcy court which allows a creditor to
pursue the debt (needed to pursue post petition debt)
plan of re-organization - ANSWERSthe debtor's proposal or plan under chapters 11 or 13 that
designates the classification and proposed payment of the claims
pre-petition debt - ANSWERSdebt which occurred before filing of the bankruptcy and is included
in the bankruptcy action/plan
post-petition debt - ANSWERSdebt which occurs after the filing and is not included in the plan
proof of claim - ANSWERSofficial affidavit from the creditor which supports the financial claim of
the creditor and is submitted to the bankruptcy court in a timely fashion
bankruptcy - ANSWERSwhen debts accumulate and a person is unable to pay financial
obligations they may file a petition for protection from their creditors with the court
Chapter 7 - ANSWERSLiquidation- trustee identifies all of the assets of the petitioner and sells
them off to pay the creditors
Chapter 11 - ANSWERSReorganization- Business; used when the petitioner believes it can pay all
its secured creditors but needs time to work out its financial difficulties, the petitioner develops
a plan to repay the debt within 5 years
objection to confirmation - ANSWERSif the bankruptcy plan is not sufficient to pay the
municipality in full or fails to pay statutory interest the municipality must file
Chapter 12 - ANSWERSFamily Farmer/Fisherman- for financially distressed farmers and
fisherman who can propose a plan to pay all or part of their debt over 3-5 years
2025/2026
land - ANSWERSall real property may also use tract or parcel
QFarm - ANSWERS3A and 3B are considered single item for tax sale purposes
municipality - ANSWERSany political subdivision on the local level which has the statutory
power to assess and collect ad valorem taxes
municipal liens - ANSWERSall 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 - ANSWERSremedial or corrective legislation
deputy - ANSWERSspecially appointed for a specific act or purpose by the tax collector;
the tax collector and his bond is liable for all acts performed by this individual
not certified or appointed
affidavits - ANSWERSlegal documents for lawsuit proceedings that certify an act
continuous - ANSWERSTaxes are a ___________ lien against the parcel of land on which they
are assessed, until they are canceled or satisfied
,accrue - ANSWERSafter initial lien all future taxes interest penalties and cost are added to the
lien and become an inseparable part of it
year end penalty - ANSWERSif a delinquency is greater than $10,000 and the municipality has
authorized it this penalty becomes part of the lien
payments - ANSWERSapplied first to interest on all delinquencies then to the oldest
delinquencies
assessments for benefits - ANSWERSor 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 - ANSWERStaxes
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
paramount lien - ANSWERSevery 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 - ANSWERSnot holding the sale, only by court order like an automatic stay due
to bankruptcy
lis pendens - ANSWERSlegal document filed with county clerk outlining the automatic stay
preventing a tax sale
petition - ANSWERSapplication which is filed by a debtor to begin a bankruptcy case under
federal law
automatic stay - ANSWERSprohibition for any creditor to take any action against the debtor
without the bankruptcy court's permission
claim - ANSWERSany right to payment of any type by any creditor against the debtor
creditor - ANSWERSa person that has a claim which was owed by the debtor prior to the filing of
a bankruptcy petition
PACER - ANSWERSpublic access court electronic record- allows for access to all court records
debtor - ANSWERSa person that has filed a petition with the bankruptcy court and is protected
by that action
debtor's estate - ANSWERSthe value of all assets of the debtor which may be used by the
bankruptcy court to pay off creditors
dischargeable debt - ANSWERSany debt that the bankruptcy court cancels under the
confirmation order
, order for relief - ANSWERSan order granted by the bankruptcy court which allows a creditor to
pursue the debt (needed to pursue post petition debt)
plan of re-organization - ANSWERSthe debtor's proposal or plan under chapters 11 or 13 that
designates the classification and proposed payment of the claims
pre-petition debt - ANSWERSdebt which occurred before filing of the bankruptcy and is included
in the bankruptcy action/plan
post-petition debt - ANSWERSdebt which occurs after the filing and is not included in the plan
proof of claim - ANSWERSofficial affidavit from the creditor which supports the financial claim of
the creditor and is submitted to the bankruptcy court in a timely fashion
bankruptcy - ANSWERSwhen debts accumulate and a person is unable to pay financial
obligations they may file a petition for protection from their creditors with the court
Chapter 7 - ANSWERSLiquidation- trustee identifies all of the assets of the petitioner and sells
them off to pay the creditors
Chapter 11 - ANSWERSReorganization- Business; used when the petitioner believes it can pay all
its secured creditors but needs time to work out its financial difficulties, the petitioner develops
a plan to repay the debt within 5 years
objection to confirmation - ANSWERSif the bankruptcy plan is not sufficient to pay the
municipality in full or fails to pay statutory interest the municipality must file
Chapter 12 - ANSWERSFamily Farmer/Fisherman- for financially distressed farmers and
fisherman who can propose a plan to pay all or part of their debt over 3-5 years
