(a) The Lieutenant Governor shall proceed, pursuant to the provision of subsection (b) of this section, to collect by the attachment and sale of the property of the delinquent taxpayer, any taxes and public sewer system user fees which are paid within the period prescribed in section 2496 of this title.
(b) The Lieutenant Governor shall prepare a written notice of attachment of the real property on which the taxes and public sewer system user fees are owing by the delinquent taxpayer. This notice shall contain the amount of the delinquent taxes and public sewer system user fees and the interest provided for by section 2494 of this chapter, and shall contain a statement that if all the taxes and public sewer system user fees, penalties and costs are not paid within the period prescribed in section 2546 of this title, the property shall be sold at public auction. This notice shall also contain the date of the public auction at which the property will be sold for unpaid taxes as well as the date upon which the period to redeem the delinquent real property expires. The attachment shall be enforceable as soon as notice thereof shall have been served by leaving a copy with the debtor himself or any member of his family or attendants of legal age, a record of which service shall be noted down for subsequent action. When the debtor, a member of the debtor's family or attendants cannot be found, the Lieutenant Governor shall leave the notice with two neighbors of the debtor who shall be witnesses of the service of the notice, or, if no witnesses can be found willing to receive the notice as certified by affidavit, then the notice shall be (1) mailed to the debtor's last known address and published in a newspaper of general circulation once a week for four consecutive weeks, and (2) posted in the post office nearest to the attached property or posted on the bulletin board of the Superior Court of the Virgin Islands on the island of the attached property, whichever place is reasonably calculated to apprise the debtor of the attachment. After the levy of the attachment the Lieutenant Governor shall have affixed to the notice a certificate describing the property attached, and shall cause the said certificate to be recorded in the real property register in the office of the recorder of deeds. The certificate shall contain —
(1) The name of the delinquent taxpayer, if known:
(2) The assessed value of his property;
(3) The amount of taxes and public sewer system user fees, penalties, and costs thereon; and
(4) A description of, the situation of, and the approximate boundaries of the property attached in favor of the Government of the Virgin Islands.
(c) Every notice of attachment for delinquent taxes and public sewer system user fees, shall have the effect of a judgment against all of the real and personal property of the delinquent attached, and every lien herein created shall have the force and effect of an execution duly levied. In all cases where real estate is attached and is to be sold for the payment of taxes and public sewer system user fees the Lieutenant Governor shall notify all persons having a mortgage or other lien of record on said property at least two weeks prior to the sale of said property.