§ 71. Bill of taxes to show arrears. There shall be a ruled column for
arrears in every tax bill rendered for taxes for lots on which said
arrears or assessments may be due, or may have been sold and are still
redeemable, in which shall be written opposite the entry of the
description of said lot or parcel of land "Arrears" and at the bottom of
said bill shall be printed "Whenever any tax or assessment shall remain
unpaid for six months from February first, the property will be sold to
satisfy such arrears of taxes or assessment, and all taxes and
assessments up to a day to be named in the advertisement of sale. The
amount of arrears may be obtained from and paid to the county
treasurer."