(1) At the request of a municipality and if the tax lien has not been assigned pursuant to 15-17-323, the county treasurer shall assign the tax lien on a property with delinquent special assessments to the municipality upon payment of costs and delinquent taxes, excluding delinquent assessments. The municipality is not required to pay penalties or interest.
(2) The county treasurer:
(a) shall deliver to the treasurer of the municipality a copy of the tax lien certificate, which must be filed by the treasurer of the municipality;
(b) may not charge a fee for an assignment certificate when a tax lien is assigned to a municipality; and
(c) shall make an entry "sold to the municipality" on the property tax record and be credited with the delinquent taxes.
(3) Property sold to the municipality must be held in trust by the municipality for the improvement fund into which the delinquent special assessments are payable.