§ 40-24-15 — Special assessment record book kept by county auditor - Assessments certified for more than one year

certified for more than one year.
The county auditor shall keep in the county auditor's office a special assessment record.
When any municipality causes the installments of special assessments for a period of more than
one year to be certified, the county auditor shall cause the special assessments so certified to
be recorded in such book for the respective years and in the amounts shown in the certificate of
the city auditor. In such event the certificate of the city auditor shall 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 thereon.