Selling Property to Pay Unpaid Property Taxes

All real property on which a lien for taxes exists may be sold by way of foreclosure without suit by the Director, and in case any lien, or any part thereof, has existed thereon for three years, shall be sold by the Director at public auction to the highest bidder, for cash, to satisfy the lien, together with all interest, penalties, costs, and expenses due or incurred on account of the tax, lien, and sale, the surplus, if any, to be rendered to the person thereto entitled. The sale shall be held at any public place proper for sales on execution, after notice published at least once a week for at least four successive weeks immediately prior thereto in any newspaper with a general circulation published in the County. If the address of the owner is known or can be ascertained by due diligence, including an abstract of title or title search, the Director shall send to each owner notice of the proposed sale by registered mail, with request for return receipt. If the address of the owner is unknown, the Director shall send a notice to the owner at his or her last known address as shown on the records of the Department of Finance. The notice shall be deposited in the mail at least 45 days prior to the date set for the sale. The notice shall also be posted for a like period in at least three conspicuous public places within the County, and if the land is improved one of the three postings shall be on the land.