(2) The warrant shall contain:
(a) The name of the person owning the personal property, or having possession or control thereof.
(b) The description of the property as it appears either in the assessment or tax roll.
(c) The year or years for which the taxes are delinquent.
(d) The principal amount of the delinquent taxes for each year and the interest accrued to the date of issuance of such warrant.
(e) A statement to the effect that immediately after service of the warrant, if the delinquent taxes and interest and costs of service are not paid, the warrant or a duplicate thereof will be recorded with the county clerk for entry in the County Clerk Lien Record of the county.
(3) The tax collector shall prepare a list of all such warrants.
(4) Where the tax collector has begun or completed proceedings under ORS 311.644, the tax collector need not issue a warrant unless the tax collector ascertains that such proceedings will not result in the collection of the full tax. [Amended by 1965 c.344 §33; 1983 c.696 §10]