59-2-1338 - Record of delinquent taxes -- Contents of record.
59-2-1338. Record of delinquent taxes -- Contents of record.
(1) The treasurer shall prepare the official record of delinquent taxes in the same order asproperty appears on the assessment rolls. The record shall show:
(a) the name of the person to whom the property is assessed;
(b) the description of the delinquent parcel, and a reference to the parcel, serial, oraccount number under which the property was listed in the assessment roll;
(c) the amount of delinquent taxes, penalties, and administrative costs; and
(d) the date of redemption and by whom the property is redeemed.
(2) The record shall also provide space for entering delinquent taxes assessed insubsequent years against each parcel which remains unredeemed.
(3) Taxes levied only on a certain kind or class of property for a special purpose shall beseparately set out.
Amended by Chapter 181, 1995 General Session