415. If any land advertised to be sold by the sheriff is advertised to be sold on the same day by the secretary-treasurer of the county, the latter shall not sell the land, but shall forthwith transmit to the sheriff a statement of his claim and costs, which the sheriff shall levy with the special assessment, and shall hand over to the secretary-treasurer.
The provisions of the Municipal Code respecting the redemption of immoveables sold for arrears of municipal taxes shall apply to the redemption of immoveables sold in virtue of this and the preceding sections.
R. S. 1964, c. 235, s. 447.