Record of delinquent taxes -- Contents of record.

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  • (1) The treasurer shall prepare the official record of delinquent taxes and tax notice charges in the same order as property appears on the assessment rolls.
  • (2) 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, or account number under which the property was listed in the assessment roll;
    • (c) the amount of delinquent taxes and tax notice charges, penalties, and administrative costs; and
    • (d) the date of redemption and by whom the property is redeemed.
  • (3) The record shall also provide space for entering delinquent taxes assessed and tax notice charges listed in subsequent years against each parcel which remains unredeemed.
  • (4) Taxes levied only on a certain kind or class of property for a special purpose and tax notice charges shall be separately set out.




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