61-24.8-33. Special assessment record book kept by county auditor - Assessments certified for more than one year

61-24.8-33. Special assessment record book kept by county auditor - Assessments certified for more than one year. The county auditor shall keep a special assessment record. When the improvement district causes the installments of special assessments for a period of more than one year to be certified, the county auditor shall cause the certified special assessments to be recorded for the respective years and in the amounts shown in the certificate of the district treasurer. The certificate of the district treasurer must include a list of all lots and tracts of land upon which such assessments are levied, designating the purpose of the assessment, the fund to which it belongs, and the installment of such assessment for each year against each lot or tract, including interest.