Annually, on or before 30 days after November 30th, the Tax Collector shall post the delinquent list, to which must be appended a notice that unless the tax delinquent together with penalties and costs are paid on or before the date therein stated, the real property upon which the taxes are a lien, will be sold to the City, by operation of law. Said notice shall be published in the official newspaper of the City for three successive weeks. Said notice and delinquent list shall be posted upon the bulletin board on the first floor of the City Hall.
(Prior code § 8-018.1)
The posted notice of said delinquent tax list as well as the published notice concerning the same must designate the place, day and hour, where and when, the property will, by operation of the law be sold to the City, which sale must not be less than 30 nor more than 45 days from the first publication of notice concerning said delinquent taxes, and the place must be in the City Tax Collector's office.
(Prior code § 8-018.2)
Immediately after the publication is completed, the Tax Collector shall file with the Recorder of the County and the City Clerk respectively, a copy of the publication and an attached affidavit. This affidavit is prima facie evidence of the facts stated. The affidavit shall show:
A. 
That it is affixed to a true copy of the publication.
B. 
That the publication was made in a newspaper of general circulation.
C. 
The name and place of publication and the date of each appearance.
D. 
The place where posted.
(Prior code § 8-018.3)
In addition to the taxes due on the delinquent list of the secured roll together with the penalties and costs thereon, the Tax Collector shall collect for the benefit of the City, the amount of $1.00 on each lot, piece, or parcel of land separately assessed, and the amount of $1.00 on each assessment of personal property. Said additional charges shall be in payment of the cost for the preparation of the delinquent tax roll, and shall be in addition to any other penalties for the delinquency.
(Prior code § 8-018.4)
On the day and hour fixed for the sale of the property delinquent upon which the taxes of all kinds, penalties and costs have not been paid, said property shall by declaration of the Tax Collector, be sold to the City and said Tax Collector shall make an entry "Sold to the City" on the delinquent list opposite the tax, provided that on the day of sale, the owner or person in possession of the property offered for sale may pay the taxes, penalties and costs due thereon.
(Prior code § 8-018.5)
The Tax Collector shall keep a record of each sale to the City for delinquent taxes, showing on such record:
A. 
The name of the assessee.
B. 
A description of the property sold.
C. 
The amount of sold taxes.
D. 
The date of the sale to the City.
E. 
The number assigned to such sale. Each sale shall be assigned a number in ascending sequence.
(Prior code § 8-018.6)
If the Tax Collector discovers before the sale that because of any error the property should not be sold, he or she shall not mark it sold to the City and the Assessor shall enter the uncollected taxes on the next roll, to be collected like other taxes on that roll.
(Prior code § 8-018.8)
Every person who does any act tending permanently to impair the value of taxsold property or tax-deeded property is guilty of a misdemeanor and is liable for any damage sustained by the City because of his or her act. Such acts include but are not limited to the removal, destruction, or cutting of any improvements or timber. On request of the City Attorney or Director of Finance the City Attorney shall:
A. 
Prosecute for the commission of the misdemeanor.
B. 
In the name of the people, sue for damages sustained by the City.
(Prior code § 8-018.9)
If the original sale to the City by operation of law is ever canceled or held void, the property shall be treated for all purposes as if sold to the City in the next subsequent year for which it would have been validly sold to the City if it had not been tax-sold property or tax-deeded property.
(Prior code § 8-018.11)