Notice of sale of real estate at public auction.
Section 48
SEC. 48. Notice of sale of real estate at public auction.—At any time after the forfeiture of any real estate shall have become absolute, the city treasurer, pursuant to the rules of procedure promulgated by the Secretary of the Interior, may announce the sale at public auction of the real estate seized on account of delinquency in the payment of taxes thereon, for the redemption of which no application has been filed. Such announcement shall be made by posting a notice for three consecutive weeks at the main entrances of the City Hall and of all the municipal buildings of the province, in English, Spanish and in the local dialect in common use, and by publishing the same once a week during three consecutive weeks in a newspaper of general circulation in the city. Copies of such notice shall be sent immediately by registered mail to the delinquent taxpayer at the latter's home address, if the treasurer should know such address. The notice shall state the amount of the taxes and penalties so due, the time and place of sale, the name of the taxpayer against whom the taxes are levied, and the approximate area, the lot number and the location by district and street, and the street number, district or barrio where the real estate to be sold is located.