from the collecting officer at any time after seizure and before sale by tendering to him the amount of the tax, the penalty, and costs incurred up to the time of tender. The cuts to be charged in making such seizure and sale shall only embrace the actual expense of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the collecting officer or his deputy. STcADa 

[1963-26.] 

SECTION 2551 . Taxes on Real Estate — Liens — Sale of Realty . — Taxes and penalties assessed against realty shall constitute a lien thereon, which lien shall be superior to all other liens, mortgages, or encumbrances of any kind whatsoever; shall be enforce able against the property whether in the possession of the delinquent or any subsequent owner, and can only be removed by the payment of the tax and penalty. The lien for the taxes shall attach to the real property from the first day of March of the year i n which the taxes are due. In addition to the last-mentioned procedure the city treasurer may, upon the warrant of the certified record required in the last preceding section, on or after the first day of October following delinquency, advertise the real e state of the delinquent for sale, or so much thereof as may be necessary to satisfy all public taxes upon said property as above, and costs of sale, for a period of thirty days. 

The advertisement shall be by posting a notice at the main entrance of the municipal building and in a public and conspicuous place on or adjacent to the real estate and by publication once a week for three weeks in a newspaper of general circulation publi shed in the city, if any there be. The advertisement shall contain a statement of the amount of the taxes and penalties so due and the time and place of sale, the name of the taxpayer against whom the taxes are levied, and a short description of the land t o be sold. At any time before the day fixed for the sale the taxpayer may discontinue all proceedings by paying the taxes, penalties, and costs to the city treasurer. If he does not do so the sale shall proceed and shall be held either at the main entrance  of the municipal building or on the premises to be sold, as the city treasurer may determine. Within five days after the sale the city treasurer shall make return of the proceedings and spread it on his records. The purchaser at the sale shall receive a c ertificate from the city treasurer from his records, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser, and setting out the exact amount of all public taxes, penalties, and costs. Any surplus remaining aft er paying all public taxes, penalties, and costs due, shall be paid to the owner of the property. 

[1963-27.] 

SECTION 2552 . Taxes on Real Estate — Redemption of Realty . — Within one year from the date of sale the delinquent taxpayer, or anyone for him, shall 

