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.