If a tract is divided or subdivided in violation of section 354.4 or 354.6 or the descriptions of one or more parcels within a tract are not sufficiently certain and accurate for the purpose of assessment and taxation under the guidelines of section 354.3 , the auditor shall notify the proprietors of the parcels within the tract for which no plat has been recorded as required by this chapter , and demand that a plat of survey or a subdivision plat be recorded as required by this chapter . Notice shall be served by mail and a certified copy of the notice shall be recorded. The auditor shall mail a copy of the notice to the applicable governing bodies. If the proprietors fail, within thirty days of the notice, to comply with the notice or file with the auditor a statement of intent to comply, the auditor shall contract with a surveyor to have a survey made of the property and have a plat of survey or an auditor’s plat recorded as necessary to comply with this chapter . Upon receipt of a statement of intent to comply, the auditor may extend the time period for compliance. 90 Acts, ch 1236, §27 C91, §409A.13 C93, §354.13 Referred to in §306.42 , 331.511 , 354.3 , 354.15 , 354.16 , 354.17