(1)

1. (a) Upon receiving the tax sale listing from the county treasurer, the county auditor shall select a date for the tax sale for all real property on which a tax or tax notice charge delinquency exists that was not previously redeemed and upon which the period of redemption is expiring in the nearest tax sale.
2. (b) The tax sale shall be conducted in May or June of the current year.

(2) Notice of the tax sale shall be provided as follows:

1. (a) sent by certified and first class mail to the last-known recorded owner, the occupant of any improved property, and all other interests of record, as of the preceding March 15, at their last-known address; and

2. (b) published:

   1. (i) four times in a newspaper published and having general circulation in the county, once in each of four successive weeks immediately preceding the date of sale; and
   2. (ii) in accordance with Section 45-1-101 for four weeks immediately preceding the date of sale; and
3. (c) if no newspaper is published in the county, posted in five public places in the county, as determined by the auditor, at least 25 but no more than 30 days prior to the date of sale.

(4)

1. (a) The notice sent by certified mail in accordance with Subsection (2)(a) shall include:

   1. (i) the name and last-known address of the last-known recorded owner of the property to be sold;
   2. (ii) the parcel, serial, or account number of the delinquent property; and
   3. (iii) the legal description of the delinquent property.

2. (b) The notice published in a newspaper in accordance with Subsection (2)(b) shall include:

   1. (i) the name and last-known address of the last-known recorded owner of each parcel of property to be sold; and
   2. (ii) the street address or the parcel, serial, or account number of the delinquent parcels.