Section 42-18118 - Certificate of purchase or registered certificate; form; assignment; feeA. The county treasurer shall make, execute and deliver a certificate of purchase to each purchaser at the sale for delinquent taxes or to each assignee. The treasurer may provide for a registered certificate in the treasurer's records in lieu of delivering a physical certificate.B. The certificate of purchase or registered certificate shall: 1. Describe the real property on which a tax lien is sold as it is described in the record of tax lien sales.2. Recite the date of the sale.3. State the name of the purchaser.4. Recite the tax year or years for which the tax lien was sold.5. Recite the amount of all taxes, interest, penalties and charges for which the tax lien was sold and the rate of interest payable in order to redeem.C. The certificate of purchase, whether registered or paper or whether issued to this state or to a person, is assignable by endorsement or as provided by section 42-18121.01. An assignment, when noted on the record of tax lien sales in the office of the county treasurer vests in the assignee all the right and title of the original purchaser.D. The county treasurer shall collect from the purchaser or assignee a fee of ten dollars for each certificate.