Taxes on real estate - Liens - Sale of realty.
Section 29
SEC. 29. Taxes on real estate - Liens - Sale of realty. - Taxes aid penalties assessed against realty shall constitute a lien thereon, which lien shall be superior to all other liens, mortgages, or encumbrances of any kind whatsoever; shall be enforceable against the property whether in the possession of the delinquent or any subsequent owner, and only be removed by the payment of the tax and penalty. The lien for the taxes shall attach to die real property from the first day of June of die year in which die taxes are the. In addition to die last-mentioned procedure the city treasurer may, upon the warrant of the certified record required in the last preceding section.on or after the first day of October following die date of delinquency, advertise the real estate of the delinquent for sale,or so much thereof as may he necessary, to satisfy all public taxes upon said property as above, aid 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 aid conspicuous place on or adjacait to the real estate, aid by publication once a week for three consecutive weeks in a newspaper of general circulation published in the city, if any there be. The advertisement shall contain a statement of the amount of the taxes and penalties so due and the time and place of sale, the name of the taxpayer against whom the taxes are levied, aid a short description of the land 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 treasurer. If he does not do so the sale shall proceed and shall be held either at the main rntrance of die municipal building or on the premises to be sold, as the city treasurer may determine. Within five days after the sale the city treasurer shall make return of the proceedings and spread it on his records. The purchaser at the sale shall receive a certificate from the city treasurer 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. Any surplus remaining after paying all public taxes, penalties, and costs due, hall be paid to die owner of the property.