The city treasurer shall proceed to make up a list of all property upon which the tax levied by this chapter remains due and unpaid, and upon completion shall cause the same to be published in some newspaper having general circulation in the city, daily thereafter for a period of ten (10) days. Said delinquent list shall contain a description of the property delinquent according to lots, blocks or parcels, together with the owner's name or names, with the amount of taxes due on each separate parcel exclusive of costs, and shall be accompanied by a notice of sale, and unless the tax levied by this chapter and the costs of publication are paid before the date of sale, the water rights and land upon which the tax is a lien shall be offered for sale and sold by the city treasurer on the date fixed in the notice, which shall be not less than twelve (12) days after the date of first publication for the taxes, costs of advertising and expense of sale. The procedure provided for sale of property on account of delinquent special taxes shall be followed so far as applicable. (Prior code § 49-2-16)