9-43-98. Special record.
The finance officer shall prepare a special record which shall contain the following:
(1)A record of all special assessments;
(2)The consecutive number of the item;
(3)The date the assessment is due;
(4)The name of the property owner as provided by the director of equalization;
(5)The legal description of the property;
(6)The amount assessed against each lot;
(7)The character of the improvement for which the assessment is made; and
(8)The date of payment of each assessment or installment that is paid to the municipality.
The finance officer shall include in the special record a suitable index to the real property against which special assessments have been levied. The finance officer may destroy any record as provided by chapter 1-27.
Source: SL 2012, ch 57, §26.