[§231-63]  Tax liens; foreclosure withoutsuit, notice.  All real property on which a lien for state taxes exists maybe sold by way of foreclosure without suit by the state tax collector, and incase any lien, or any part thereof, has existed thereon for three years, shallbe sold by the state tax collector at public auction to the highest bidder, forcash, to satisfy the lien, together with all interest, penalties, costs, andexpenses due or incurred on account of the tax, lien, and sale, the surplus, ifany, to be rendered to the person thereto entitled.  The sale shall be held atany public place proper for sales on execution, after notice published at leastonce a week for at least four successive weeks immediately prior thereto in anynewspaper with a general circulation of at least sixty thousand published inthe State and any newspaper of general circulation published and distributed inthe taxation district wherein the property to be sold is situated, if there isa newspaper published in the taxation district.

If the address of the owner is known or can beascertained by due diligence, including an abstract of title or title search,the state tax collector shall send to each owner notice of the proposed sale byregistered mail, with request for return receipt.  If the address of the owneris unknown, the state tax collector shall send a notice to the owner at theowner's last known address as shown on the records of the department oftaxation.  The notice shall be deposited in the mail at least forty-five daysprior to the date set for the sale.  The notice shall also be posted for a likeperiod in at least three conspicuous public places within such taxationdistrict, and if the land is improved one of the three postings shall be on theland. [L 1989, c 14, pt of §1(1)]