Winter Snow City operates on a calendar-year basis. Its property tax calendar is structured so that all taxes not received by October 31 are delinquent. Winter Snow therefore likes to measure its property tax efficiency by calculating its property tax receivable rate. Which of the following information elements are needed to make this calculation?
A) Property tax receivables, assessed value of property
B) Property tax receivables, property tax revenues
C) Property tax revenues, fair value of property
D) Current-year property taxes collected, current-year property tax levy
Correct Answer:
Verified
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