(a) All tax liens representing unpaid and delinquent taxes on real property shall be subject to a tax lien auction or a tax lien sale.
(b)(1) The tax collecting official of any county shall conduct a public auction for the sale and transfer of delinquent tax liens. The tax collecting official shall notify the delinquent taxpayer of the auction at least 30 days prior to the tax lien auction by first class mail and by any one of the following:
a. Advertising for once a week for three consecutive weeks in a newspaper with general circulation in the county where the property is located.
b. Advertising on an online website controlled by the tax collecting official and accessible from the tax collecting official's website.
c. Posting at the courthouse of the county and if possible in a public place in the precinct where the property is located.
(2) The notices shall declare the time and location of the auction.
(c) The tax collecting official may auction or sell tax liens representing delinquent taxes for any year taxes are delinquent and unpaid.