HARRY HUGHES, Governor                                     1793

[thereof] which in his judgment will be sufficient to pay the
taxes in arrears, interest, and costs of sale, and shall contract
with a surveyor to lay off and make a plat and description of
that part. The part laid off shall be sold by that plat and
description, and it shall be sufficient in the advertisement of
the property of the delinquent taxpayers to mention the quantity
of land to be sold from the property described "as per plat and
description to be exhibited on the day of sale". The surveyor
engaged pursuant to this section shall make all surveys, plats,
and descriptions [required hereunder] and complete and deliver
[the same] THEM to the Treasurer or Collector on or before the
day of sale, as advertised. He shall receive [therefor] a sum
for each and every survey, plat, and description made and
delivered, and the sum shall be agreed upon between the surveyor
and the Treasurer or Collector in each case after consideration
of the work involved[, and]. IT shall be taxed as part of the
cost and paid out of the proceeds of sale of the land, or by the
delinquent taxpayer if payment is made before the day of sale.
The Treasurer or Collector shall direct the surveyor where to
locate the part of the property to be sold and shall file the
plat and description [thereof] with his report of sales to the
Circuit Court for the County.

(b) Exceptions; advertisement of sale. The provisions of
this section do not apply to lots in towns, cities, and
sub-divisions in the county near or adjacent to towns or cities
or laid off for town or city purposes. Those lots shall be sold
entire, and in the advertisement [thereof it shall be] IT IS a
sufficient description to give the number of the lot or blocks or
section and refer to the plat of the town, city, or
sub-divisions, where the lot is located and the place where the
plat is located. If a delinquent taxpayer is assessed with more
than one lot in towns, cities, and sub-divisions in the County,
only that number of lots shall be sold as may be necessary to
discharge all taxes in arrears, interest and costs, with which
the taxpayer may be charged. The advertisement for sale shall be
sufficient if it contains with substantial accuracy the
following:

(1)  A description of the property by giving the
street number of the improvement, and depth and frontage of the
lot;

(2)  The name of the person who last appears on the
Treasurer or Collector's record as the owner of the same;

(3)  The amount of all taxes due and unpaid on the
property; and

(4)  The assessed value of the property as determined
by the last assessment. (1957 Code, sec. 713. 1945, ch. 368, sec.
805M; 1977, ch. 575.)

36-16. Same; limitations.