3.74.070 Foreclosure list.
A. The delinquent real property tax roll shall be known as the foreclosure list.
1. The list shall be arranged in alphabetical order as to the last name and shall include:
a. The last known owner;
b. The property description as stated on the assessment roll;
c. Years and amounts of delinquency;
d. Penalty and interest due;
e. A statement that the list is available for public inspection at the borough clerk’s office;
f. A statement that the list has been presented to the proper court with a petition for judgment and decree.
2. Completion of the requirements of subsection (A)(1) of this subsection constitutes and has the same force and effect as the filing of an individual and separate complaint and service of summons to foreclose lien against each tract described on the foreclosure list.
B. The foreclosure list shall be published for four consecutive weeks or posted in three public places for at least 30 days.
C. Within 10 days after the first publication, the assessor shall cause to be mailed to the last known owner of each tract as the owner’s name and address appear on the list, a notice advising of the foreclosure proceeding in which a petition for judgment of foreclosure has been filed and describing the tract and the amount due as stated on the list.