For a resolution authorizing an accelerated tax lien sale, what must be provided to the governing body?

The correct choice reflects the necessity for a fiscal analysis by the Chief Financial Officer (CFO) or the Receiver of Municipal Accounts (RMA) when authorizing an accelerated tax lien sale. This is crucial because the governing body needs a comprehensive understanding of the financial implications of the sale, including the anticipated revenue and any potential impact on municipal finances.

A fiscal analysis conducted by the CFO or RMA provides an authoritative assessment of the situation, ensuring that the governing body is making informed decisions based on accurate and relevant financial data. This analysis may include factors such as outstanding tax liabilities, the overall financial health of the municipality, and the potential for future revenue generation from the sale. It ensures that all financial risks and benefits are weighed carefully before proceeding with such a significant decision.

In contrast, while a fiscal analysis from the tax collector or a report from the mayor might provide additional context or information, the governing body specifically requires the insights of the CFO or RMA, who hold the appropriate expertise in municipal finance. This distinction is critical to the process of making sound financial decisions related to tax lien sales.