When real estate is levied upon, the levy officer who acts as an Ex-Officio Deputy Sheriff is directed by a tax execution to seize and sell the property to satisfy the delinquent taxes. The Ex-Officio Deputy Sheriff must give 20 days written notice before advertising to the owner, tenant, holder of the security deed, IRS, Georgia Department of Revenue and Labor and EPD or EPA (if outstanding federal tax liens or state of Georgia liens, EPD or EPA liens exist). This levy notice is delivered by certified mail and if we cannot affect service by certified mail (mail returned unclaimed or undeliverable), this notice is delivered to the owner and/or tenant in person. The levy shall state the owner's and/or mortgage holder's name, the tax years delinquent, the principle amount of taxes due, the accrued cost due, and a description of the property to be sold (O.C.G.A.§ 48-2-55, 48-3-1, 48-3-6, 48-3-9, 48-3-10, 48-4-3, 48-5-27, 48-5-161, 9-13-13).