B. The certificate shall:

1. 1. Describe the parcels on which the tax lien is redeemed.

2. 2. State:

   1. (a) The date of redemption.
   2. (b) The amount paid.
   3. (c) By whom redeemed.

C. If a person requests to make a partial payment on a certificate of purchase in a county with a population of more than three million persons and if the county treasurer is satisfied that the person has the right to make a partial payment and if the person pays the amount due pursuant to section 42-18056, subsection C, the treasurer shall issue to the person a statement of partial payment. The partial payment statement shall:

1. 1. Identify the person or entity making the partial payment.
2. 2. Describe the parcels on which the partial payment is made.

3. 3. State:

   1. (a) The date of the partial payment.
   2. (b) The amount paid.
   3. (c) The amount remaining due to fully redeem the lien on the date of the partial payment.

D. For each certificate of redemption and statement of partial payment, the county treasurer shall:

1. 1. Make the proper entries in the treasurer's record of tax lien sales.
2. 2. Collect a fee of five dollars for the first and last partial payment and ten dollars for a full redemption if no partial payments were made.