Section 10-23-2.1 - Additional notices to owner, special assessment holder, bond holder, and municipalofficer.
10-23-2.1. Additional notices to owner, special assessment holder, bond holder, and municipal officer. In addition to the notice required by § 10-23-2, the county treasurer shall send the notice containing the information set forth in §§ 10-23-2.5 and 10-23-3 by first class mail to:
(1) Any owner of the real property at the owner's last known address;
(2) Any person holding a special assessment certificate which is a lien upon the real estate;
(3) If bonds have been issued in lieu of assessments certificates, to the holder of the bond last maturing; and
(4) If the property is located in a municipality, to the auditor, clerk, or finance officer of the municipality.
The county treasurer shall mail the notice at least fourteen days before the day of sale. The county treasurer shall certify, on the tax certificate record book for that tax year, that notice was given in the manner prescribed by this section.
Source: SL 1984, ch 74, § 1; SL 1985, ch 80, § 1; SL 2010, ch 52, § 2.