All taxes and charges, together with fees, penalties and interest upon real property on the tax roll, remaining uncollected by the Treasurer on the first day of March following the date when the roll was received by him, shall be subject to one of the following procedures:
(a) The real property against which such taxes and charges are assessed shall be subject to disposition, sale and redemption for the enforcement and collection of the tax lien against the same in the method and manner which may be provided by ordinance. The Council may provide by ordinance for the sale of real property for such unpaid taxes and charges, together with fees, penalties and interest, by judicial sale on petition filed in behalf of the City.
The above procedure shall not contravene any State statute pertaining.
(b) If no ordinance is in effect pursuant to subsection (a) of this section, such taxes shall be returned to the County Treasurer, to the extent and in the same manner and with like effect as provided by law for returns by township treasurers of township and county taxes. Such returns shall include all the additional assessments, charges, fees, penalties and interest hereinbefore provided, which shall be added to the amount assessed in said tax roll against each property or person. The taxes thus returned shall be collected in the same manner as other taxes returned to the County Treasurer are collected in accordance with law, and shall be and remain a lien upon the property against which they are assessed until paid.
(Apr. 7, 1969)