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5 <br /> (1) Repealed by Session Laws 2006-106, s. 2, effective for taxes imposed for taxable <br /> years beginning on or after July 1, 2006. <br /> (1a) The name of the record owner as of the date the taxes became delinquent for <br /> each parcel on which the taxing unit has a lien for unpaid taxes, in alphabetical <br /> order. <br /> (1b) After the information required by subdivision (1a) of this subsection for each <br /> parcel, a brief description of each parcel of land to which a lien has attached and a <br /> statement of the principal amount of the taxes constituting a lien against the parcel. <br /> (2) A statement that the amounts advertised will be increased by interest and costs <br /> and that the omission of interest and costs from the amounts advertised will not <br /> constitute waiver of the taxing unit's claim for those items. <br /> (3) In the event the list of tax liens has been divided for purposes of advertisement <br /> in more than one newspaper, a statement of the names of all newspapers in which <br /> advertisements will appear and the dates on which they will be published. <br /> (4) A statement that the taxing unit may foreclose the tax liens and sell the real <br /> property subject to the liens in satisfaction of its claim for taxes. <br /> (d) Costs. - Each parcel of real property advertised pursuant to this section shall be <br /> assessed an advertising fee to cover the actual cost of the advertisement. Actual <br /> advertising costs per parcel shall be determined by the tax collector on any <br /> reasonable basis. Advertising costs assessed pursuant to this subsection are taxes. <br /> (e) Payments during Advertising Period. -At any time during the advertisement <br /> period, any parcel may be withdrawn from the list by payment of the taxes plus <br /> interest that has accrued to the time of payment and a proportionate part of the <br /> advertising fee to be determined by the tax collector. Thereafter, the tax collector <br /> shall delete that parcel from any subsequent advertisement, but the tax collector is <br /> not liable for failure to make the deletion. <br /> (f) Listing and Advertising in Wrong Name. - No tax lien is void because the real <br /> property to which the lien attached was listed or advertised in the name of a person <br /> other than the person in whose name the property should have been listed for <br /> taxation if the property was in other respects correctly described on the abstract or <br /> in the advertisement. <br /> (g) Wrongful Advertisement. -Any tax collector or deputy tax collector who willfully <br /> advertises any tax lien knowing that the property is not subject to taxation or that <br /> the taxes advertised have been paid is guilty of a Class 3 misdemeanor, and shall be <br /> required to pay the injured party all damages sustained in consequence. (1939, c. <br />