A. Conditions: Where no bid at least equal to the amount of the tax, interest, cost of advertising and expenses of sale on each separate parcel is received as each separate parcel is offered for sale, the City shall be deemed to have bid for such property, and the property shall be sold by the City Treasurer to the City for the amount of the tax, interest, cost of advertising and expense of sale. The sale shall have the same effect as if made to an individual. The City Recorder shall draw a check or warrant on the Special Improvement Guaranty Fund for which the special tax was levied in the amount necessary. (1979 Code § 6-222)
B. Certificate: When property is sold to the City for special taxes, the City Treasurer shall make out, sign, acknowledge and deliver the certificate of sale described in Section 7-1-7 of this Chapter to the City Recorder, whose duty it shall be to see that such certificate is properly recorded in the office of the County Recorder, and it shall thereafter be kept as a part of the records of the City Recorder's office. (1979 Code § 6-221)