Tax Sale.
Section 53
SEC. 53. Tax Sale.—In addition to the procedure prescribed in Section forty-seven hereof, the city treasurer may, upon the warrant of the certified record required in said section and after the expiration of the year for which the tax is due, advertise for a period of thirty days the sale at public auction of the delinquent real property to satisfy all public taxes and penalties due and the costs of sale. The advertisements shall be made by posting a notice at the main entrance of the city hall and in a public and conspicuous place in the district in which the real estate lies, and, in the discretion of the city treasurer, by publication once a week for three consecutive weeks in a newspaper of general circulation in the city. Publication in the Official Gazette shall not be required for such notice. The advertisement shall state the amount of the taxes and penalties due, the time and place of sale, the names of the taxpayers 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 during the sale or prior thereto, the taxpayer may stay the 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 entrance of the city hall or on the premises to be sold, as the city treasurer may determine: Provided, That no such sale shall proceed unless the delinquent taxpayer shall have been notified thereof by registered mail or by messenger at least sixty days before the date fixed for the sale. Within five days after the sale the city treasurer shall make a return of the proceedings and spread it in his records. The purchaser at the sale shall receive from the city treasurer a certificate 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 be essential to the validity of a sale of real estate for delinquent taxes hereunder that the city treasurer shall have attempted to make the amount due out of the personal property of the delinquent taxpayer, and the remedy provided in Section forty-seven hereof shall be deemed cumulative only.