The county auditor shall keep a special assessment record. When any 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.
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