A. The board shall have prepared by the clerk, under its direction, prior to its regular January meeting, a statement in duplicate showing:

1. The indebtedness of the county, funded and floating, the amount of each class of indebtedness, the rate of interest borne by each class or any part thereof and the amount of money in the county treasury subject to payment of the indebtedness.

2. A concise description of all property owned by the county with an estimate of the value thereof.

3. The rate of taxation for county purposes, as shown by the last levy made by the board.

B. One of the statements shall be filed with the board at the opening of the January meeting, and the other forwarded immediately to the state treasurer, who shall include in his report to the governor a digest and synopsis, in tabular form, of the reports received by him naming therein the counties failing to make such reports.