Which body must pass a resolution authorizing an accelerated tax lien sale?

The governing body is the correct choice because this entity is responsible for making decisions and passing resolutions that affect local governance, including financial matters such as tax lien sales. In the context of municipal operations, the governing body typically consists of elected officials who represent the interests of the community. They have the authority to approve significant financial actions like an accelerated tax lien sale.

This process often involves the need for transparency, community engagement, and public notice, all of which fall under the purview of the governing body to ensure that such measures align with the municipality's financial strategies and legal frameworks. Other entities, like the CFO or finance committee, may provide recommendations and analyses, but they do not have the final authority to authorize such actions. The state government may set the legal framework or prescribe regulations regarding tax lien sales, but the specific decision to authorize an accelerated sale rests with the local governing body.