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The Maryland Code : Public General Laws and Public Local Laws, 1860
Volume 145, Volume 2, Page 515   View pdf image (33K)
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ART. 10.] DORCHESTER COUNTY. 515

place of abode, or in case the said party shall not reside in the
county, on the property taxed, if real estate, or if personal
estate, with the person in possession of the whole or a part
thereof, a statement showing the aggregate amount of the pro-
perty of every description with which such party is assessed,
and the amount of taxes due thereon, with a notice thereto
annexed that unless the taxes so due are paid within thirty days
thereafter, he will proceed to collect the same by distress or
execution.

79. If the taxes shall not be paid at the expiration of the
thirty days, the collector sliall levy upon either the real or per-
sonal property of the delinquent, and expose the same to public
sale, either on the premises or at some public place in the neigh-
borhood.

80. The collector, before making such sale, shall give twenty
days' notice of the time and place thereof, by advertisement pub-
lished in some newspaper in said county, and also stuck up at
the court house door and two or three public places in the
vicinity.

81. He shall sell by public auction the property so taken or
levied upon, either real or personal, for cash, to the highest
bidder, and retain out of the proceeds of such sale the amount
of taxes due from the delinquent, with interest thereon, and all
costs by him incurred in making the sale, and return the excess,
if any, to the owner of the property.

82. In all cases of the sale of real estate by a collector, the
party owning the same prior to the sale, may redeem the same
by paying to the purchaser thereof, within the period of twelve
calendar months from the date of such sale, the amount of the
purchase money and interest thereon, at the rate of ten per
centum per annum from the date of the sale.

83. In all cases of sales of personal property by a collector, ho
shall deliver possession thereof to the purchaser, but if the pro-
perty ia not present, or if for any other reason it shall not be in
the power of the collector, or if he shall fail to deliver possession,
the purchaser may recover possession of the same by action of
replevin in any court, or before any tribunal having jurisdiction
in such case, together with damages for the detention thereof

 

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The Maryland Code : Public General Laws and Public Local Laws, 1860
Volume 145, Volume 2, Page 515   View pdf image (33K)
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