A record of each tax sale or tax lien shall contain:

1. (a) The description and tax map designation of each piece of property sold or on which a lien is executed;
2. (b) The year of the levy in each case;
3. (c) The date of each tax sale or execution of tax lien;
4. (d) The name of the current owner;
5. (e) The name of the owner at time of assessment, if different from the current owner;
6. (f) The amount of unpaid taxes;
7. (g) The amount of the accrued interest at date of sale or execution of lien;
8. (h) The costs of advertising and selling or executing the lien;
9. (i) Other allowable fees before the sale or execution;
10. (j) The total amount sold or executed;
11. (k) The name of the person or municipality who acquired the lien or an interest in the property through a tax sale;
12. (l) The date of redemption;
13. (m) The name of the person making the redemption;

14. (n) The amounts of:

    1. (1) Interest collected after the sale or execution;
    2. (2) Allowable expenses collected after the sale or execution;
    3. (3) Allowable fees collected after the sale or execution; and
    4. (4) Abatements, if any; and
15. (o) The total amount of redemption in each instance.

Source. #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)