What types of records are included in the tax collector's ledgers?

The tax collector's ledgers specifically include records that are directly related to the collection of taxes. This encompasses documentation that tracks the status of tax liens, the properties subject to taxation, and the outcomes of tax sales. The Foreclosure Register is vital as it provides information about properties that are at risk due to unpaid taxes, while the Tax Sale List contains records of properties that have been put up for sale due to delinquent tax payments.

These records are essential for maintaining accurate tax collection processes, ensuring compliance with tax laws, and facilitating the retrieval of funds owed to the municipality. They help the tax collector manage tax accounts, monitor outstanding debts, and execute tax enforcement actions.

In contrast, the other options do not pertain to the direct functions of a tax collector’s ledger as they involve different aspects of financial or property management. For instance, Property Deeds and Mortgages focus more on ownership and financing of properties rather than tax collection. Bank Statements and Payroll Records relate to banking and employment expenses, while Monthly Expense Reports are concerned with the budget and expenditures of the municipality rather than tax collection processes.