(a) (1) On or before March 1 each year the county treasurer shall make an alphabetical list by election districts in their numerical order of taxes due July first of the preceding year and now in arrears. The list shall contain:
(i) The names of the persons or corporations assessed with property upon which taxes are due and in arrears;
(ii) A brief description of the property certain of identification; and
(iii) The amount of the tax levied and in arrears, with the interests and costs accrued, and to accrue thereon, to the day of sale.
(2) The county treasurer shall notify the person or corporation by mail that if the tax is not paid on or before the next second Monday in May, together with the interest accrued thereon and the proportional costs of notice and fees, the county treasurer will proceed at 10:00 a.m. on the second Monday in May, at the public place in the county designated in the notice, to offer each of such parcels of land and premises for sale to the highest bidder for cash.
(3) The list and notice shall be published in at least one newspaper with a general circulation in the county of at least 20,000 once a week for three consecutive weeks prior to the second Monday in May.
(b) On the second Monday in May, the county treasurer shall, at the hour and place named in such advertisement, proceed to sell all such pieces or parcels of land and premises. The treasurer shall begin with the first on such lists and so on in order, upon which taxes, interests, costs and fees have not been paid, and shall continue such sale on each secular day, legal holidays excepted, from 10:00 a.m. until 3:00 p.m., until every parcel has been offered. Should the county treasurer, by reason of illness or other disability, be unable to attend or conduct such sale in person, a deputy shall conduct such sale.
