OFFICES AND OFFICERS - COUNTY ‑- TREASURER ‑- DUTY TO CHECK TAX ROLLS AT REQUEST OF MORTGAGEE AND TO PREPARE AND SIGN STATEMENT OF TAX OWING ‑- FEE ‑- LIABILITY (1) It is the duty of the county treasurer to check the tax rolls upon the request of mortgagees and to give a statement as to what real property taxes, if any, are owing on property in which the mortgagee has an interest. (2) Same :  The treasurer may not charge any fee for such service. (3) Same :  The treasurer would be subject to liability if he fails to exercise reasonable care in making a search. (4) Same :  There is no duty upon the treasurer to sign the report he prepares, but because liability may arise as the result of negligently prepared reports, it may be advisable to sign the report for authentication purposes.