Section 59-2-1338 - Record of delinquent taxes - Contents of record(1) The treasurer shall prepare the official record of delinquent taxes and tax notice charges in the same order as property appears on the assessment rolls.(2) The record shall show: (a) the name of the person to whom the property is assessed;(b) the description of the delinquent parcel, and a reference to the parcel, serial, or account number under which the property was listed in the assessment roll;(c) the amount of delinquent taxes and tax notice charges, penalties, and administrative costs; and(d) the date of redemption and by whom the property is redeemed.(3) The record shall also provide space for entering delinquent taxes assessed and tax notice charges listed in subsequent years against each parcel which remains unredeemed.(4) Taxes levied only on a certain kind or class of property for a special purpose and tax notice charges shall be separately set out.Amended by Chapter 197, 2018 General Session ,§ 31, eff. 5/8/2018.Amended by Chapter 181, 1995 General Session