4096 ARTICLE 17.

(H) The failure of the Council, or any person designated by them,
or of any official herein charged with any duties in relation to the assess-
ment, levy or collection of taxes, to perform the acts required of them
at or within the time specified shall not affect the validity of such Act,
or any proceedings based thereon, if done within a reasonable time there-
after.

1929, ch. 169, sec. 11.

957. (A) On or before the third Monday in April of each year, but
not earlier than the first day of April, the Treasurer shall offer at public
sale, at some place within the town to be designated in his public notice
of sale, all real property which is then subject to lien for delinquent taxes
under the provisions of this Charter, whether for the year current or for
previous years, or so much thereof as may be necessary to pay the delin-
quent taxes due from the owners thereof respectively, with penalties and
costs, including the proportional cost of giving notice by advertisement or
posted notices, as hereinafter provided.

(B) The notice of the sale shall state the time and place of sale, the
name or names of persons to whom each piece of property is assessed,
and the total amount of taxes, penalties and costs due from each person,
computed to the day of the sale. Subdivided property shall be designated
by lot and block. Property not subdivided shall be briefly described so
as to identify the land to be sold.

(C) The notice shall be published once a week, for three successive
weeks, in some newspaper of general circulation in the town and the last
day of publication shall be at least three days before the sale. If the pro-
posed charge for publication shall be deemed excessive by the Treasurer
then the notice shall be printed and posted in at least five conspicuous
places in the town, at least three weeks before the day of the sale, and no
other notice shall be required.

(D) The Treasurer shall continue to receive such taxes as are tendered,
with penalties and proportioned cost of giving notice, up to the time at
which the property chargeable therewith is offered for sale.

(E) On the day of sale the Treasurer shall, at the time and place desig-
nated in his notice, offer for sale by public auction to the highest bidder,
so much of the real estate advertised or posted in the name of each delin-
quent taxpayer, as shall be necessary to pay the taxes, penalties and costs
due from said delinquent taxpayers, and shall continue the sale from day
to day until the taxes are paid or until each piece of property has been
sold. Where the real estate advertised or posted as aforesaid shall con-
sist of more than one parcel assessed to any one delinquent, such parcels,
where it is practicable to do so, shall be offered singly until enough has
been realized to pay the whole of the tax bill, interest, costs and charges
as in this charter provided, and the remainder of such parcels shall not
be offered. In case, however, said real estate shall consist of but one
town lot, whether improved or not, it shall be offered as a whole. If such
property consists of a tract of land not subdivided into town lots, then only