LEVY AND COLLECTION OF ASSESSMENTS
43-710. List of delinquency entries where redemptions not made. On or before the fourth Monday of July of the year succeeding the year in which such assessments were levied, the treasurer shall compile a list of such delinquency entries in cases where redemptions have not been made, which list shall contain the description of the lands covered by such delinquency entries, the name of the person to whom they were assessed, together with the amount of such delinquent assessments with said penalty, numbering each entry on such list consecutively in the order such entries appear on the assessment roll, and in case such list is not in the alphabetical order of the names of the persons to whom the property was assessed, he shall supplement such list with such alphabetical index.
[(43-710) C.S., sec. 4389C, as added by 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-710.]