Said liens for City taxes and attendant penalties may also be enforced by certifying the same to the Clerk of the county court of Kanawha County for certification to the State Auditor, and the same may be certified down by said Auditor, and sold for taxes, interest, penalties and commissions thereon, in the same manner, at the same time, and by the same officer as real estate is sold for taxes, interest, damages, cost and commissions due the State thereon, which officer shall account therefor on settlement with the City and pay over the same to the Treasurer of the City.