|
under this Act shows to the satisfaction of the court that
the Treasurer has failed to comply with the provisions of
this Act, said sale shall be set aside, and said Treasurer
shall at once proceed to make a new sale of the property.
Upon the ratification of a tax sale under this Act the Treas-
urer shall convey to the purchaser the property purchased by
him upon the payment of the costs of such deed by the pur
chaser; and the bond of the Treasurer shall be liable for the
purchase money paid by the purchaser, if the sale be not
ratified, with interest thereon, and for all costs and expenses
accruing from said sale. The Treasurer shall retain out of
the proceeds of the sale, when ratified, the amount of taxes
and interest thereon, and all costs incurred in advertising,
making, reporting and ratifying such sale, and shall pay over
the excess to the owner of the property thus sold; and no
sale under this Act shall be set aside, if the provisions thereof
relating to sales shall appear to have been substantially com-
plied with, and the burden of proof to show any non-compli-
ance with said provisions shall be on the exceptant thereto,
and when any sale shall have been finally ratified by the
court, as herein provided, the order of ratification shall be
conclusive as to the regularity of the Treasurer's proceedings
therein and of said sale, and shall not be open to inquiry,
except in case of fraud or collusion in said proceedings and
sale on the part of or between the Treasurer and the purchaser.
|
Upon ratifica-
tion of a tax
sale, Treasurer
shall convey
the property
to purchaser
upon payment
of Costs, etc.
|
|
SEC. 18. And be it enacted, That every tax deed shall
contain the name of the former owner of the property it conveys,
and the Clerk of the Circuit Court, in whose office the same
may be recorded, shall index it not only in the name of the
grantor and grantee, but also in the name of and as from the
former owner to the grantee.
|
Record of tax
deed.
|
|
SEC. 19. And be it enacted, That the Treasurer shall receive
in addition to his regular compensation from Talbot County
the following fees, which shall be payable only out of the
proceeds of any sale made to enforce the payment of taxes,
and which shall be included in the costs and expenses of
said sale: For advertising real property for sale under the
provisions of this Act, if the property be sold, the Treasurer
shall receive a fee of two dollars and ten per cent, on the
gross amount of sales, with his expenses, as provided in this
Act, but if payment be made after advertisement and before
the sale only the fee of two dollars shall be charged by said
Treasurer in addition to the expenses already accrued; and
said Treasurer shall receive a fee of fifty cents for making a
statement of any taxes due on personal property when said
|
Treasurer's
fees.
|
