Section 15-16-301 - Delinquent list - list of taxes suspended or cancelled - real property(1) On the third Monday of June of each year, the county treasurer shall make a report to the county clerk and recorder in detail, showing the amount of taxes collected and a complete list of all persons and property then owing taxes. The report may be submitted to the county clerk and recorder electronically.(2) The county treasurer shall make a separate report to the county clerk and recorder showing the amount of taxes suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17, during the 1-year period immediately preceding the date of the report.(3) The county clerk and recorder shall compare the reports with the books of the county treasurer and shall keep a record of the reports in the county clerk and recorder's office.Amended by Laws 2021, Ch. 145,Sec. 12, eff. 4/8/2021, and applicable: (1) retroactively, within the meaning of 1-2-109, to installment payments of delinquent coal gross proceeds taxes, interest, and penalties that were due on or before 4/8/2021; and (2) to installment payments of delinquent coal gross proceeds taxes, interest, and penalties due after 4/8/2021.En. Sec. 101, p. 109, L. 1891; re-en. Sec. 3867, Pol. C. 1895; re-en. Sec. 2623, Rev. C. 1907; re-en. Sec. 2176, R.C.M. 1921; Cal. Pol. C. Sec. 3758; amd. Sec. 5, Ch. 96, L. 1923; re-en. Sec. 2176, R.C.M. 1935; R.C.M. 1947, 84-4111; amd. Sec. 37, Ch. 587, L. 1987; amd. Sec. 4, Ch. 631, L. 1989; amd. Sec. 1, Ch. 189, L. 2005.