At least 30 days prior to any tax lien auction, the tax collecting official shall prepare and maintain a list of all unsold tax liens. The list shall be known as the tax lien auction list and shall contain all of the following:
- (1) The names of the several persons appearing in the latest tax roll as the respective owners of tax-delinquent properties.
- (2) A description of each property as it appears in the latest tax roll.
- (3) The year or years for which taxes are delinquent on each property.
- (4) The principal amount of the delinquent taxes and the amount of accrued and accruing interest thereon and penalties, fees, and administration costs pursuant to Section 40-10-184(b) relating to each year of assessment.
(Acts 1995, No. 95-408, p. 864, §5; Act 2018-577, §1; Act 2022-208, §1; Act 2024-324, §1.)