15-17-212. Tax sale certificate. (1) Upon receipt of all delinquent taxes, penalties, interest, and costs, the county treasurer shall prepare a tax sale certificate that must contain:
     (a) the date on which the property taxes became delinquent;
     (b) the date on which a property tax lien was sold at a tax sale;
     (c) the name and address of record of the person to whom the taxes were assessed;
     (d) a description of the property on which the taxes were assessed;
     (e) the name and mailing address of the purchaser;
     (f) the amount paid to liquidate the delinquency, including a separate listing of the amount of the delinquent taxes, penalties, interest, and costs;
     (g) a statement that the certificate represents a lien on the property that may lead to the issuance of a tax deed for the property;
     (h) a statement specifying the date on which the purchaser will be entitled to a tax deed; and
     (i) an identification number corresponding to the tax sale certificate number recorded by the county treasurer as required in 15-17-213.
     (2) The certificate must be signed by the county treasurer and delivered to the purchaser. A copy of the certificate must be filed by the treasurer in the office of the county clerk.

     History: En. Sec. 6, Ch. 587, L. 1987.