Procedure for sale of real estate for taxes, etc.
Section 67
SEC 67. Procedure for sale of real estate for taxes, etc.—In addition to the procedure prescribed in section sixty-three of this charter, the city assessor may, upon the warrant of the certified record required in said section, not less than twenty days after delinquency, advertise the real estate of the delinquent for sale, or so much thereof as may be necessary to satisfy all public taxes upon said property as above, with penalties and costs of sale, for a period of thirty days. The advertisement shall be by posting a notice at the main entrance of the municipal building and in a public and conspicuous place in the district in which the real estate lies, and by publication once a week, for three weeks, in two newspapers of general circulation published in the city. The advertisement 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 and block number, the location by district and street, and the street number, if the property has a street number, of the real estate to be sold. At any time before the day fixed for the sale the taxpayer may discontinue all proceedings by paying the taxes, penalties and costs to the city assessor. If he does not do so the sale shall proceed and shall be held either at the main entrance of the municipal building or on the premises to be sold, as the city assessor may determine. Within five days after the sale the city assessor shall make return of the proceedings and spread it on his records. The purchaser at the sale shall receive a certificate from the city assessor from his records, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser, and setting out the exact amount of all public taxes, penalties, and costs. It shall not be essential to the validity of a sale of real estate for delinquent taxes hereunder that the city assessor shall have attempted to make the amount due out of the personal property of the delinquent taxpayer, and the remedy provided in section sixty-three of this charter shall be deemed cumulative only.