1. The district attorney shall:
(a) On the receipt of any money for taxes, enter the same on his or her delinquent list, opposite the description of the property;
(b) On Monday in each week, after the time fixed in this chapter for the commencement of actions against delinquent taxpayers, pay to the county treasurer all money collected by the district attorney for taxes, taking a receipt for the amounts so paid; and
(c) At the same time, file with the county auditor a list of all judgments obtained by the district attorney up to the date for taxes under the provisions of this chapter, stating therein:
(1) The names of the defendants, if known, or if unknown, a description of the property.
(2) The amount of each judgment.
(3) The name of the court in which the judgment was obtained.
2. On the Friday next preceding the first Monday in September in each year, the district attorney shall:
(a) Pay to the county treasurer all money received by the district attorney from taxes and not previously paid over, taking a receipt therefor;
(b) File with the county auditor a list of all judgments obtained by the district attorney and not previously filed as provided in subsection 1; and
(c) Make out and file with the county auditor an affidavit stating that the district attorney has paid to the county treasurer all money collected by him or her for taxes prior to that date, and that the several lists filed by the district attorney, as directed in this section, contain all judgments obtained by him or her under the provisions of this chapter.
[56:344:1953]