When the tax due on any lot or other land which is hereby declared to be a lien on the same shall remain unpaid on the first day of January, and there is no other visible estate of the lot or land of the person in whose name it is listed liable for distress and sale known to the Collector, he shall report the fact to the Council members, together with a particular description of real estate and thereupon the Council members shall direct the same to be sold at the courthouse door by the Collector, after advertising for 30 days in some newspaper published in the County, which the Collector shall do. And the Collector shall divide the land or lot into as many parts as may be convenient (for which purpose he is authorized to employ a surveyor), and shall sell as many parts as may be required to pay the taxes and all expenses attendant thereto. If the same cannot be conveniently divided the Collector shall sell the whole; and if no person will pay the whole of the tax and expenses for the whole of the land the same shall be struck off for the Town, and, if not redeemed as hereinafter provided, shall belong to the Town in fee. The Collector shall return an account of his proceedings to the Council members, specifying the portions in which the land was divided and the purchaser or purchasers thereof, and the prices paid by each, which shall be entered on the book of proceedings of the Council, and if there shall be a surplus after paying the taxes and expenses of advertising and selling the same it shall be paid into the Town Treasury, subject to the demand of the owner. (Pr. Laws 1905, C. 26, Sec. 25; Am. Ord. 2017-006, adopted 5-15-17)