What must be done with fees imposed by a principal authority?

The correct choice highlights that fees imposed by a principal authority may be noted on the tax roll as a means of ensuring transparency and accountability regarding financial obligations related to property. When fees are added to the tax roll, it indicates that they are tied to the ownership of the property, making it clear to property owners what additional charges they may be responsible for and ensuring that these fees are officially recognized in the municipality's financial records.

This process serves a practical purpose in local governance, as it allows for the collection of dues in a systematic way, and it offers a clear method for property owners to be aware of what they owe. It helps maintain organized records and facilitates the enforcement of collection for any outstanding liabilities.

Other responses may address aspects of legality, limitations, or public knowledge around fees, but they do not specifically address the procedural action of placing those fees onto the tax roll, which is crucial for managing municipal finance effectively.