(1)(a) On or before December 31 of each year, the clerk of each community improvement district shall file with the register of deeds or the clerk of the city or village in which the community improvement district is located a statement updated each December 31 containing the following information:

(i) The names of the members of the current board of trustees of the community improvement district;

(ii) The names of the following if applicable: Current attorney, accountant, engineer, underwriter, and municipal advisor of the community improvement district;

(iii) The warrant and the bond principal indebtedness of the community improvement district as of the preceding June 30. Such statement shall contain an acknowledgment that the warrant and indebtedness are reflective of such date; and

(iv) The current tax levy of the community improvement district, as described in section 18-3521, as of December 31.

(b) For any late filing of the statement, the community improvement district shall be assessed a late fee of ten dollars per day by the register of deeds or the clerk of the city or village, not to exceed a total of three hundred dollars for each late filing.

(2) The real estate broker or salesperson or, if none, the owner of the real estate shall distribute the most recent statement filed in accordance with this section to any prospective purchaser of any real estate located within a community improvement district.

(3) The real estate broker or salesperson or, if none, the owner shall obtain an acknowledgment from any purchaser of any real estate located within a community improvement district that the purchaser understands the property is located within a community improvement district. Such acknowledgment may be obtained separately from the disclosure required under section 76-2,120.

(4) The statement shall be distributed and the acknowledgment obtained on or before the date on which the purchaser becomes obligated to purchase such real estate. The exclusive remedy for failure to provide such statements and obtain such acknowledgments shall be an action for damages, and any such failure shall not affect title to the real estate or the validity of the conveyance.