(A) If a tract is divided or subdivided in violation of Iowa Code §§ 354.4 or 354.6, or the descriptions of one or more parcels within a tract are not sufficiently certain and accurate for the purpose of assessment and taxation under the guidelines of Iowa Code § 354.3, the auditor shall notify the proprietors of the parcels within the tract for which no plat has been recorded as required by this chapter, and demand that a plat of survey or a subdivision plat be recorded as required by this chapter. Notice shall be served by mail and a certified copy of the notice shall be recorded. The auditor shall mail a copy of the notice to the applicable governing bodies.
(B) If the proprietors fail, within 30 days of the notice, to comply with the notice or file with the auditor a statement of intent to comply, the auditor shall contact with a surveyor to have a survey made of the property and have a plat of survey or an auditor’s plat recorded as necessary to comply with this chapter.
(C) Upon receipt of a statement of intent to comply, the auditor may extend the time period for compliance.