Be it further enacted, that the Finance Director shall, under the provisions of the State law for the collection of delinquent taxes, certify to the city attorney or, if the city attorney is not appointed, the City Council, a list of all real estate upon which municipal taxes remain due and unpaid, or which is liable for sale for other taxes, and the same shall be sold in like manner and upon the same terms and conditions as real estate is sold for delinquent state and county taxes. (As amended by Priv. Acts 1972, ch. 416, sec. 10, Priv. Acts 1995, ch. 55, secs. 2 and 5, and Priv. Acts 2014, ch. 55, sec. 1)