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( 1 ) Repealed by Session Laws 2006 - 106, s . 2, effective for taxes imposed for <br /> taxable 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 <br /> 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 anytime 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 period , any parcel may be withdrawn from the list by payment of the taxes plus 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 <br /> person other than the person in whose name the property should have been listed <br /> for taxation if the property was in other respects correctly described on the <br /> abstract or 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 />