The Tax Collector, in her discretion, has the authority to utilize
the provision of N.J.S.A. 54:5-26 and to provide notice of a pending
tax sale for any two publications to the property owner and to any
person or entity entitled to notice of foreclosure by regular or certified
mail, the costs of which shall be added to the cost of the sale not
to exceed $25, to be charged only upon completion of each of said
mailings, in addition to other fees provided in N.J.S.A. 54:5-38.