Notice of sale of real estate at public auction.
Section 52
SEC. 52. 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 to be promulgated by the Department Head, may announce the sale of the real estate seized on account of delinquency in the payment of taxes thereof, 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 entrance of the city hall and of all the municipal buildings in the province in English and in the dialect commonly used in the locality, 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 known. The notice shall state the amount of 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 number and district or barrio of the real estate to be sold is located.