TD-100 is required by the state and sent to which party?

TD-100 is required by the state and sent to which party?

• A. County Sheriff
• B. County Assessor
• C. City Clerk
• D. State Tax Authority

Answer: (B)

TD-100 is a state-required form tied to recording a change in real property ownership so that official records and the tax base can be updated. The party responsible for maintaining property ownership records and adjusting property taxes is the County Assessor, so the TD-100 goes to the assessor’s office. The Sheriff handles enforcement, not records of ownership; the City Clerk handles municipal records but not the property tax rolls; and the State Tax Authority deals with state-level taxes rather than updating local property assessments.

TD-100 is a state-required form tied to recording a change in real property ownership so that official records and the tax base can be updated. The party responsible for maintaining property ownership records and adjusting property taxes is the County Assessor, so the TD-100 goes to the assessor’s office. The Sheriff handles enforcement, not records of ownership; the City Clerk handles municipal records but not the property tax rolls; and the State Tax Authority deals with state-level taxes rather than updating local property assessments.