Special record

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.