At least 30 days prior to any tax lien auction, the tax collecting official shall prepare and maintain a list of all unsold tax liens. The list shall be known as the tax lien auction list and shall contain all of the following: (1) The names of the several persons appearing in the latest tax roll as the respective owners of tax-delinquent properties. (2) A description of each property as it appears in the latest tax roll. (3) The year or years for which taxes are delinquent on each property. (4) The principal amount of the delinquent taxes and the amount of accrued and accruing interest thereon and penalties, fees, and administration costs pursuant to Section 40-10-184(b) relating to each year of assessment.
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