10-23-2.4. Notice to seller and buyer under contract for deed.
The treasurer shall notify both the seller and the buyer under a contract for deed of delinquent property taxes if the contract has been recorded in the Office of the Register of Deeds. The notice shall include the years that the taxes are delinquent and the amount of delinquent taxes.
Source: SL 1989, ch 94; SL 2018, ch 63, §79.