Section 11-320. Notice of sale to be advertised and mailed

a. The tax lien
  on property in the city shall not be sold pursuant to section 11-319  of
  this  chapter  unless  notice  of  such sale as provided herein has been
  published twice, the first publication to be in a newspaper  of  general
  circulation in the city, not less than ninety days preceding the date of
  the  sale,  and the second publication to be in a publication designated
  by the commissioner of finance, not less than  ten  days  preceding  the
  date  of the sale. Such publication shall include a description by block
  and lot or by such other identification as the commissioner  of  finance
  may  deem  appropriate,  of  the property upon which the tax lien exists
  that may be included in the sale, and a statement that a list of the tax
  liens that may be included in the sale is available  for  inspection  in
  the  office  of  the city register and the office of the county clerk of
  Richmond county. The commissioner of finance shall file such list in the
  office of the city register and  the  office  of  the  county  clerk  of
  Richmond county not less than ninety days prior to the date of sale.
    b. A tax lien shall not be sold unless the commissioner of finance, or
  his  or  her  designee,  notifies  the owner of record at the address of
  record and any other person  who  has  registered  pursuant  to  section
  11-309  of this chapter, or pursuant to section 11-416 or 11-417 of this
  code, by first class mail, of the intention to sell the tax lien. If  no
  such registrations have been filed then such commissioner, or his or her
  designee,  shall  notify  the  person  whose  name  and address, if any,
  appears in the latest annual record of  assessed  valuations,  by  first
  class  mail,  of  the intention to sell the tax lien. Such mailed notice
  shall include a description of the property by block and  lot  and  such
  other  identifying  information  as the commissioner of finance may deem
  appropriate,  the  amount  of  the  tax  lien,  including   all   taxes,
  assessments,  sewer  rents,  sewer  surcharges,  water  rents, any other
  charges that are made a lien subject to the provisions of this  chapter,
  the  costs  of  any  advertisements  and  notices given pursuant to this
  chapter, any other  charges  that  are  due  and  payable  on  the  date
  specified in such publication, a surcharge pursuant to section 11-332 of
  this  chapter  if  the  tax  lien  is  sold,  and interest and penalties
  thereon, and shall be mailed to such owner and such  other  persons  not
  less than thirty days prior to the date of sale. Such notice shall state
  that  if  default  continues to be made in payment of the amounts due on
  such property, the tax lien on such property shall be sold  as  provided
  in  section 11-319 of this chapter. If, notwithstanding such notice, the
  owner shall continue to refuse or neglect to pay the amounts due on such
  property, the commissioner of finance may sell  the  tax  lien  on  such
  property as provided in section 11-319 of this chapter.
    c.  Such  notice shall advise the owner of such property of his or her
  continued obligation to pay the amounts due on such property.  No  other
  notice  or  demand  shall  be  required  to be made to the owner of such
  property to authorize the sale of a  tax  lien  or  tax  liens  on  such
  property pursuant to section 11-319 of this chapter.
    d.  The  commissioner  of finance or his or her designee shall, within
  ninety days after the delivery of the tax lien certificate,  notify  any
  person  who was required to be notified of such sale pursuant to section
  11-320(b) of this chapter, by first  class  mail,  that  such  sale  has
  occurred.  Such notice shall state the date of the sale of the tax lien,
  the name and address of the purchaser of the tax  lien,  the  amount  of
  such lien, a description of the property by block and lot and such other
  identifying  information  as  the  commissioner of finance or his or her
  designee shall deem appropriate, and the terms and conditions of the tax
  lien certificate, including the right to satisfy  the  lien  within  the
  time  periods  specified  in  this  chapter.  Failure  to provide notice

  pursuant to this subdivision shall not affect the validity of  any  sale
  of a tax lien or tax liens pursuant to this chapter.
    e.  The words "date of sale" when used in this section shall mean: (1)
  for a negotiated sale, the date of signing  of  the  tax  lien  purchase
  agreement,  and  (2)  for a competitive sale, the date designated by the
  commissioner of finance for the submission of bids.
    f. The commissioner of finance shall  designate  an  employee  of  the
  department  to  respond to inquiries from owners of property for which a
  tax lien has been sold or noticed for sale pursuant to subdivision a  of
  this  section  and  shall  designate  an  employee  of the department to
  respond to inquiries from owners sixty-five years of  age  or  older  of
  property for which a tax lien has been sold or noticed for sale pursuant
  to  subdivision  a  of  this  section. The commissioner of environmental
  protection shall designate at least one employee of  the  department  of
  environmental protection to respond to inquiries from owners of property
  for  which  a  tax  lien  containing a water rents, sewer rents or sewer
  surcharges component has been sold  or  noticed  for  sale  pursuant  to
  subdivision a of this section.