(a) (1) On or before March 1 each year the County Treasurer shall make a list by election districts in their numerical order of taxes due July first of the preceding year and now in arrears. The list shall contain:
(i) The names of the persons or corporations assessed with property upon which taxes are due and in arrears;
(ii) A brief description of the property certain of identification; and
(iii) The amount of the tax levied and in arrears, with the interests and costs accrued, and to accrue thereon, to the day of sale.
(2) The County Treasurer shall notify the person or corporation by mail that if the tax is not paid on or before the next second Monday in May, together with the interest accrued thereon and the proportional costs of notice and fees, the County Treasurer will proceed on the second Monday in May, to offer each of such parcels of land and premises for sale to the highest bidder for cash.
(3) The list and notice shall be published in at least one newspaper with a general circulation in the county once a week for three consecutive weeks prior to the second Monday in May.
(b) On the second Monday in May, the County Treasurer shall proceed to sell all such pieces or parcels of land and premises. The County Treasurer shall begin with the first on such lists and so on in order, upon which taxes, interests, costs and fees have not been paid, and shall continue such sale on each secular day, legal holidays excepted, until every parcel has been offered. Should the County Treasurer, by reason of illness or other disability, be unable to attend or conduct such sale, his or her designee shall conduct such sale.
(Code 1959, § 8-13; 1965, Chapter 79, § 1; 1976, Chapter 204, § 2; 1988, Chapter 409, § 1; 2003, Chapter 31, § 1) (Bill No. 22-21, 10-25-2022)