The tax collector's basic records shall include:

1. (a) One or more tax warrant books for:

   1. (1) Property taxes;
   2. (2) Yield taxes;
   3. (3) Land use change taxes; and
   4. (4) Excavation taxes.

2. (b) Printed tax lists of:

   1. (1) Each type of tax; and
   2. (2) All taxes committed to the tax collector for collection for each year of levy;
3. (c) A separate tax warrant book for resident tax warrants and lists;
4. (d) Written notices signed by a majority of the assessing officials;
5. (e) A cash receipts journal or electronic printout;
6. (f) Tax stubs, or a duplicated or an electronic copy of paid tax bills;
7. (g) Copies of treasurer's remittance advices signed by the tax collector and the treasurer; and
8. (h) A record or electronic printout of each tax sale or tax lien.

Source. #5356, eff 3-16-92, EXPIRED: 3-16-98 New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06; ss by #10582, eff 5-2-14; ss by #13918, eff 3-29-24 (see Revision Note at chapter heading for Rev 1900)