Separate tax lists for each type of tax, and for each year of levy, of all taxes committed for collection, shall contain:

1. (a) The name of each taxpayer liable for taxes;
2. (b) The last known address of each taxpayer;
3. (c) The name and address of each agent to whom any tax bill is to be sent, if applicable;
4. (d) The date of tax payments or abatements; and

5. (e) The amount of:

   1. (1) Taxes assessed against each taxpayer or property;
   2. (2) Taxes paid;
   3. (3) Discounts allowed;
   4. (4) Abatements allowed; and
   5. (5) Interest or penalties collected.

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)