§ 37.21  TAX.
   (A)   Tax notices will be mailed as soon as possible after the budget is adopted. This time will be determined by the availability of tax information from Person County Tax Office and city processing time.
   (B)   Second notices will be mailed to all delinquent taxpayers after January 10. Garnishment proceedings shall start February 10.
   (C)   The tax lien advertisement on real property for failure to pay tax will be in accordance with G.S. § 105-369 as follows:
      (1)   "On the second Monday in February in each year, each municipal tax collector shall report to the governing body the total amount of unpaid tax for the current fiscal year that are liens on real property and the governing body shall thereon order the tax collector to advertise such tax liens.”
      (2)   "The municipal tax collector shall advertise municipal tax liens by posting a notice of the liens at the city or town hall and by publishing each lien at least one time in one or more newspapers having general circulation in the taxing unit. Advertisements of tax liens shall be made during the period March 1 through June 30.”
      (3)   City Council shall set the advertisement date at the February meeting.
      (4)   The Tax Collector will provide the City Council with a list of unpaid real and personal property tax at the April meeting to receive instructions as to further collection measures.