§ 57-20-03 — Form of tax list

The tax list must be made out to correspond with the assessment books with respect to
ownership and description of property, with columns for the valuation and for the various items
of tax included in the total amount of all taxes set down opposite such description of property.
The amounts of special taxes must be entered in appropriate columns, but the general taxes
may be shown by entering the rate of each tax at the head of the proper column without
extending the same, in which case a schedule of the rates of such taxes must be made on the
first page of each tax list. The tax lists also must show, in a separate column, the years for
which a tax lien has been foreclosed upon any piece or parcel, if the same has not been
redeemed or deeded for such taxes.