The finance officer shall prepare a special record which shall contain the following:
- (1) A record of all special assessments;
- (2) The consecutive number of the item;
- (3) The date the assessment is due;
- (4) The name of the property owner as provided by the director of equalization;
- (5) The legal description of the property;
- (6) The amount assessed against each lot;
- (7) The character of the improvement for which the assessment is made; and
- (8) The date of payment of each assessment or installment that is paid to the municipality. The finance officer shall include in the special record a suitable index to the real property against which special assessments have been levied. The finance officer may destroy any record as provided by chapter 1-27.
Source: SL 2012, ch 57 , § 26.