§ 1160. Enforcement of tax liens. 1. It shall be the duty of the
enforcing officer to enforce annually all tax liens, in accordance with
the applicable provisions of law, except as otherwise provided herein.
The failure of the enforcing officer to enforce such tax lien shall not
impair the lien or prevent a sale or stay any other proceedings for its
enforcement after the time specified.

2. All provisions with respect to the procedure for the enforcement of
tax liens requiring acts to be done at or within or before specified
times or dates, except provisions with respect to length of notice,
shall be deemed directory and failure to take such action at or within
the time specified shall not invalidate or otherwise affect such tax
lien nor prevent the accruing of any interest or penalty imposed for the
non-payment thereof, nor prevent or stay proceedings under this article
for any of the remedies for collection thereof in this article provided,
nor affect the title of the purchaser under such proceedings.