(a) Real property. The Treasurer shall prepare a delinquent tax roll identifying all taxes and late charges on real property uncollected by March 1 or other date established by state law. This tax roll shall be sent to the County Treasurer in accordance with state law procedures for delinquent township, school and county taxes. The County Treasurer shall collect these delinquent taxes and assessments on real property in accordance with state law. The unpaid taxes shall be and remain a lien upon the real property against which they are assessed until paid.
(b) Personal property. The Treasurer shall also prepare a delinquent tax roll identifying all taxes and late charges against persons uncollected by March 1 or other date established by state law. The city shall proceed to collect these taxes in accordance with state law.